2010 (10) TMI 318 - AT - Central Excise

Special audit u/s 14A - It is seen that the above order of the Commissioner is an administrative order passed in exercise of the power conferred upon him by Central Excise Act, 1944 to conduct such audit of the appellant unit in as much as, they had surrendered their Central Excise registration - The said order has not resulted in confirmation of demand of duty or imposition of penalty upon the assessee. - Stay application dismissed as infructuous.

Summary

The Appellate Tribunal CESTAT, New Delhi noted that the Commissioner appointed a Chartered Accountant to conduct an audit of a factory that surrendered its Central Excise Registration. The order was administrative and did not result in any duty demand or penalty imposition. Therefore, no dispensation with pre-deposit under Section 35F of the Central Excise Act was necessary. The stay petition filed by the appellant was deemed infructuous and dismissed.