Special audit in certain cases
Section 14A of the Central Excise Act, 1944 deals with special audit in certain cases. If at any stage of enquiry, investigation or any other proceedings before him, any Central Excise Officer not below the rank of an Assistant [Principal Commissioner of Central Excise or Commissioner of Central Excise], having regard to the nature and complexity of the case and the interest of revenu The Act came into force on 28 Feb 1944.
1[14A. Special audit in certain cases.-- (1) If at any stage of enquiry, investigation or any other proceedings before him, any Central Excise Officer not below the rank of an Assistant 2[Principal Commissioner of Central Excise or Commissioner of Central Excise], having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that the value has not been correctly declared or determined by a manufacturer or any person, he may, with the previous approval of the 3[Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise, direct such manufacturer or such person to get the accounts of his factory, office, depots, distributors or any other place, as may be specified by the said Central Excise Officer, audited by a 4[cost accountant or chartered accountant, nominated by the 3[Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise in this behalf.
(2) The 4[cost accountant or chartered accountant, so nominated shall, within the period specified by the Central Excise Officer, submit a report of such audit duly signed and certified by him to the said Central Excise Officer mentioning therein such other particulars as may be specified:
Provided that the Central Excise Officer may, on an application made to him in this behalf by the manufacturer or the person and for any material and sufficient reason, extend the said period by such further period or periods as he thinks fit; so, however, that the aggregate of the period originally fixed and the period or periods so extended shall not, in any case, exceed one hundred and eighty days from the date on which the direction under sub-section (1) is received by the manufacturer or the person.
(3) The provisions of sub-section (1) shall have effect notwithstanding that the accounts of the manufacturer or person aforesaid have been audited under any other law for the time being in force or otherwise.
(4) 5[* * *]
(5) The manufacturer or the person shall be given an opportunity of being heard in respect of any material gathered on the basis of audit under sub-section (1) and proposed to be utilised in any proceedings under this Act or rules made thereunder.
6[Explanation 1].-- For the purpose of this section, cost accountant shall have the meaning assigned to it in clause (b) of sub-section (1) of Section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959).]
7[Explanation 2.-- For the purposes of this section, "chartered accountant" shall have the meaning assigned to it in clause (b) of sub-section (1) of Section 2 of the Chartered Accountants Act, 1949 (38 of 1949).ic963]
Section 14A, The Central Excise Act, 1944 (Act 1 of 1944).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Made under this section, and citing it
2 instruments name this provision in its title or its text without being made under it.
Questions about Section 14A
What does Section 14A of the Central Excise Act deal with?
Section 14A of the Central Excise Act is headed "Special audit in certain cases". [14A. Special audit in certain cases.-- (1) If at any stage of enquiry, investigation or any other proceedings before him, any Central Excise Officer not below the rank of an Assistant [Principal Commissioner of Central Excise or Commissioner of Central Excise], having regard to the nature and compl
How do I find court cases under Section 14A of the Central Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 14A, section 14A Central Excise Act 1944, section 14A of the Central Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 14A of the Central Excise Act, and has it changed?
Its own text turns on Chartered Accountants Act 2 (Interpretation), so none of them can safely be read on its own. 2 instruments name it without being made under it, most recently CENTRAL EXCISE RULES, 2017 (2017), then No. 19/2017 - Central Excise (N.T.) (2017).
When did Section 14A of the Central Excise Act come into force?
Section 14A of the Central Excise Act, cited as Central Excise Act 1944 14A, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Valuation of excisable goods for purposes of charging of duty of excise1751 words
- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded1442 words
- 11B. Claim for refund of duty and interest, if any, paid on such duty1342 words
- 35B. Appeals to the Appellate Tribunal1302 words
- 32F. Procedure on receipt of an application under Section 32-E1167 words
- 11AC. Penalty for short-levy or non-levy of duty in certain cases1093 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 18 Oct 2026. This page is not a substitute for legal advice.