Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc
Section 14AA of the Central Excise Act, 1944 deals with special audit in cases where credit of duty availed or utilised is not within the normal limits, etc. If the [Principal Commissioner of Central Excise or Commissioner of Central Excise] has reason to believe that the credit of duty availed of or utilised under the rules made under this Act by a manufacturer of any excisable goods-- (a) is not within the normal limits having regard to the nature of t The Act came into force on 28 Feb 1944.
1[14AA. Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc.--(1) If the 2[Principal Commissioner of Central Excise or Commissioner of Central Excise]
has reason to believe that the credit of duty availed of or utilised under the rules made under this Act by a manufacturer of any excisable goods--
(a) is not within the normal limits having regard to the nature of the excisable goods produced or manufactured, the type of inputs used and other relevant factors, as he may deem appropriate;
(b) has been availed of or utilised by reason of fraud, collusion or any wilful misstatement or suppression of facts,
he may direct such manufacturer to get the accounts of his factory, office, depot, distributor or any other place, as may be specified by him, audited by a 3[cost accountant or chartered accountant] nominated by him.
(2) The 3[cost accountant or chartered accountant so nominated shall, within the period specified by the 2[Principal Commissioner of Central Excise or Commissioner of Central Excise], submit a report of such audit duly signed and certified by him to the said Commissioner mentioning therein such other particulars as may be specified.
(3) The provisions of sub-section (1) shall have effect notwithstanding that the accounts of the said manufacturer aforesaid have been audited under any other law for the time being in force or otherwise.
(4) 4[* * *]
(5) The manufacturer shall be given an opportunity of being heard in respect of any material gathered on the basis of the audit under sub-section (1) and proposed to be utilised in any proceeding under this Act or rules made thereunder.
5[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).
6[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).]
Section 14AA, 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
Questions about Section 14AA
What does Section 14AA of the Central Excise Act deal with?
Section 14AA of the Central Excise Act is headed "Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc". [14AA. Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc.--(1) If the [Principal Commissioner of Central Excise or Commissioner of Central Excise] has reason to believe that the credit of duty availed of or utilised under the rules made under this A
How do I find court cases under Section 14AA 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 14AA, section 14AA Central Excise Act 1944, section 14AA 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 14AA 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.
When did Section 14AA of the Central Excise Act come into force?
Section 14AA of the Central Excise Act, cited as Central Excise Act 1944 14AA, 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.