Audit by officers of Central Excise-reg.

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..... aised in certain quarters regarding powers of a Central Excise officer to conduct audit, in the background of a recent judgment of Hon'ble High Court of Delhi dated 04.08.2014 in case of M/s Travelite (India) [2014-TIOL-1304-HC-DEL-ST] wherein the Hon'ble court has held that the powers to conduct audit as envisaged in rule 5A (2) of the Service Tax Rules, 1994, does not have appropriate statutory .....

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..... sable goods, the duty of furnishing information, keeping records and making returns, and prescribe the nature of such information and the form of such records and returns , the particulars to be contained therein, and the manner in which they shall be verified;" 3. Rule 22 of the Central Excise Rules, 2002 provides that the Commissioner may empower an Officer or depute an audit party for carrying .....

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..... scribed for audit is essentially a procedure for verification mandated in the statute. 5. It is therefore clarified that officers of Central Excise shall continue to conduct audit, as provided in the statute. This clarification may be brought to the notice of the field formations. Hindi version will follow. Difficulty, if any, in the implementation of the instruction may be brought to the notice .....

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