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2010 (10) TMI 318 - CESTAT, NEW DELHISpecial audit u/s 14A - It is seen that the above order of the Commissioner is an administrative order passed in exercise of the power conferred upon him by Central Excise Act, 1944 to conduct such audit of the appellant unit in as much as, they had surrendered their Central Excise registration - The said order has not resulted in confirmation of demand of duty or imposition of penalty upon the assessee. - Stay application dismissed as infructuous.
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