Restriction on visits of Audit Parties to Small Scale Units - Regarding - Central Excise - 42/87

Restriction on visits of Audit Parties to Small Scale Units - Regarding Circular No. 42/87 Dated 1-12-1987 [From F. No. 213/12/87-CX.6 ] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Restriction on visits of Audit Parties to Small Scale Units - Regarding. Under Board's telex F. No. 223/17/86-CE. 6 dated the 10th March, 1986 restrictions had been placed on the visits on Inspectors and Supdts. to units in the Small Scale Sector, it was, interalia, clarified that visits could be done only for specific purposes and on the specific directions of the Asstt. Collector only. These restrictions applied to Audit parties also. However, it appears that in some Collectorates trade notices have been issued restricting the visits of A.G. Audit parties also. The restrictions imposed under Board's instructions referred to above relate to Internal Audit Parties only and not to CERA parties. The visit by the A.G. Audit is statutorily prescribed under sub-rule (6) of Rule 173-G of the Central Excise Rules, 1944. A suitable trade notice may, therefore, be issued informing the trade that no restrictions whatsoever have been placed by the Department on the visits of CERA parties.