TMI Blog2016 (11) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... s of things we therefore order that appellant should be given a copy of the cost audit report and all relied upon material/documents and be given an opportunity for both written and oral submissions following which denovo finalization/proceedings should be done by original authority - appeal allowed by way of remand. - Appeal No. E/238/2007 & E/555/2007 - FINAL ORDER No.A/30826 to 30827/2016 - Dated:- 14-9-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) And Sh. Madhu Mohan Damodhar, Member(Technical) Sh. A. Sarveswar Rao, Authorised Representative for the Appellant. Sh. P.S. Reddy, Authorised Representative for the Respondent. [Order per: Sulekha Beevi, C.S.] The appellants are manufacturers of aerated waters falli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 14 A of Central Excise Act, 1944 dealing with procedure for special audit, is extracted as under: Special audit in certain cases. - Section 14A. (1) If at any stage of enquiry, investigation or any other proceedings before him, any Central Excise Officer not below the rank of an Assistant Commissioner of Central Excise, or Deputy Commissioner of Central Excise having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that the value has not been correctly declared or determined by a manufacturer or any person, he may, with the previous approval of the Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise, direct such manufacturer or such person to get ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-Section (1) and proposed to be utilised in any proceedings under this Act or rules made thereunder. Explanation. 1 - For the purpose of this Section, cost accountant shall have the meaning assigned to it in clause (b) of sub-Section (1) of Section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959). Explanation.2 - For the purpose of this Section, chartered accountant shall have the meaning assigned to it in clause (b) of sub-Section (1) of Section 2 of the Chartered Accountants Act, 1949 (38 of 1949). 5. It is thus explicit that the statute itself mandates that the manufacturer or person whose special audit has been carried out under said section 14 A is entitled vide sub-section (5) thereof, to have ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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