Category: Excise Duty

Audit by officers of Central Excise

Doubts have been raised 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…