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Audit under Central Excise Act, 1944 - ICAI Knowledge Gateway

Audit under Central Excise Act, 1944 - ICAI Knowledge Gateway

www.icaiknowledgegateway.org

17.1 Audit under Central Excise Act, 1944 Central Excise Act, 1944 provides for following types of audit: (a) Special audit for valuation purposes under section 14A, (b) Special audit for Cenvat credit purposes under section 14AA The provisions in respect of each of the audit have been discussed below: (a) Valuation audit [Section 14A] ...

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