High Court Invalidates Special Audit Order u/s 14AA of Central Excise Act Due to Procedural Lapses and Lack of Hearing.

Validity of order directing special audit - Section 14AA of the Central Excise Act, 1944 - The Commissioner has not discussed of the quantum of the duty credit or utilised cenvat credit by the manufacturer - petitioner was not afforded any opportunity of hearing - order of audit set aside - HC .....

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