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2018 (1) TMI 769 - HC - Central ExciseRequirement of Special Audit u/s 14AA of the CEA 1944 - transactional years 1999 to 2005 - Held that: - the Commissioner/Respondent No.1 was under a legal obligation not only to comply with the twin obligations specified in the order dated 6th December, 2016 (supra) but, also to apply his mind with regard to the requirement of Section 14AA of the 1944 Act on the basis of the materials made available by the petitioner/assessee which gave ample evidence of the fact that there were no reasons to believe that the credit availed of had exceeded the outer limit - stay granted Let the matter next appear under the same heading ‘Court Application’ at the top on 17th January, 2018.
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