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DADABHOY CEMENT INDUSTRIES LTD. versus CENTRAL BOARD OF REVENUE

Central Excise and Salt Act 1944 Section 37 Central Excise General Order (1 of 1963), Part II, Subroll (5) obtains account records from applicants for the purpose of audit collector customs audit, a limited company, And doing business in manufacturing and cleaning the equipment at their plant based on marketing and self-assessment because they have no factory staff deployed while the applicant claims that when the department can inspect the books of accounts So they cannot make such a demand for the purpose of audit. The meaning of the word and the meaning of the audit are not different. The jurisdiction of the department to inspect the book of deviations related to the record required by the Department of Word Audit could not be removed. As provided under sub-section (5) of the Central Excise General Order No. L of 1963, which made it mandatory not to appoint books only. To be made available by the manufacturer for inspection of the excise staff but other books will also be available to Porpo. Subsection (5) does not prevent excise authorities from exercising their powers so that they can be inspected. Whether the manufacturer is setting up a proper account and paying the tax correctly. best advocate from Piaro goth lawyer