TMI BlogSpecial audit in certain cases.-X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner 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 3 [Principal Chief Commissioner of Central Excise or] Chief Commissioner of Central Excise, direct such manufacturer or such person to g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said period by such further period or periods as he thinks fit; so, however, that the aggregate of the period originally fixed and the period or periods so extended shall not, in any case, exceed one hundred and eighty days from the date on which the direction under sub-section (1) is received by the manufacturer or the person. (3) The provisions of sub-section (1) shall have effect notwit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Chartered Accountants Act, 1949 (38 of 1949)] **************** Notes: 1. Substituted Finance (No. 2) Act, 2009, before it was read as, cost accountant 2. Inserted vide Finance (No. 2) Act, 2009 3. Inserted vide THE FINANCE (No. 2) ACT, 2014 - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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