Adjudication/appeal proceedings in SCNs related to Audit Paras.

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..... e to the notice of the Board, where show cause notices issued pursuant to admitted audit objections have been dropped by adjudicating authorities, without having referred the matter to the Ministry for taking up with the office of the CAG. Similarly, it has been observed that in some cases where show cause notices had been issued pursuant to admitted audit objections, and confirmed by adjudicating .....

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..... es where the Commissionerate contests the audit objection, protective SCN are still required to be issued pending decision by the office of the CAG, and they should be kept in call book till settlement of the objection by the CAG. (c) In cases where a SCN is issued pursuant to admitting an audit objection, the same should be adjudicated at the earliest. (d) During the course of adjudi .....

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..... an admitted audit objection, but the appellate authority sets aside the order (excepting cases where orders for de-novo proceedings are issued), before the Commissioner or the constituted committee decide to accept such an order, a self contained and well reasoned proposal should be sent to the Commissioner (PAC) recommending that a revised ATN contesting the Audit Objection be sent to the CAG. .....

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