| COURT: | Andhra Pradesh High Court |
| CORAM: | Challa Kodanda Ram J, L. Narasimha Reddy J |
| SECTION(S): | 143(3) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | excise records, manufacturing process, verification |
| COUNSEL: | Y. Ratnakar |
| DATE: | October 29, 2014 (Date of pronouncement) |
| DATE: | November 14, 2014 (Date of publication) |
| AY: | 1988-89 to 1997-98 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| An ITO cannot carry out the functions of an authority under the Central Excise Act and arrogate to himself the power to determine the quantity of production, or the intricacies of the manufacturing process. He must seek assistance of the concerned authority | |
(i) Even where the authorities of the Central Excise Department doubt the accuracy of figures mentioned in the registers, or if they find it difficult to understand the complexity of the manufacturing process, they seek the help of the experts. …
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