Whether adjudication files should be made available to the officers at the C & A.G. for their inspection - Question regarding - Central Excise - 240/15/88-CX.7

Whether adjudication files should be made available to the officers at the C A.G. for their inspection - Question regarding F. No. 240/15/88-CX.7 Dated 29-4-1988 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Whether adjudication files should be made available to the officers at the C A.G. for their inspection - Question regarding. The question whether the files leading to passing of adjudication/appellate orders should be made available for inspection to the Audit parties of the Accountant General was examined by the Board. It was noted that the audit parties can not question the decisions taken by judicial or quasi-judicial authorities. In fact, even the office of the C A.G. has intimated that the audit officers have been instructed that there should not be any criticism, even implied, against any judicial authority in the audit objection and that the judicial independence of appellate authorities must be respected. In view of the position mentioned above the Board has decided that the files leading to passing of adjudication/appellate orders need not be made available to the audit parties of the Accountant General. The C A.G. has also been suitably intimated in this regard. 2. Reference received on this point from various Collectorates stand disposed of accordingly.