Central Excise ( Third Amendment) Rules 2002.

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..... .T.) New Delhi, dated, 30 th March, 2012 G.S.R ( E ) . In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002 , namely :- 1. Short title and commencement.- (1) These rules may be called the Central Excise ( Third Amendm .....

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..... eral of India, or a cost accountant or chartered accountant nominated under section 14 A or section 14 AA of the Act,- (i) the records maintained or prepared by him in terms of sub-rule (2); (ii) the cost audit reports, if any, under section 233B of the Companies Act, 1956(1 of 1956); and (iii) the income-tax audit report, if any, under section 4 .....

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