Tata Motors Ltd vs Commissioner Of Central Excise on 29 November, 2013
IN THE CUSTOMS
After reading the entire records, he would submit that the Consultant/Internal Auditor Shri P.K. Agarwal was not a qualified person, who can work ... categorically stated that the Shri P.K. Agarwal was indeed the internal auditor and the documents were of their Fort Unit, Mumbai. In short
audit objection and without gathering evidence by way of investigation. The internal auditors of the department are not investigators. They are rather fact-finding experts
production. Some time in November, 2004, when pointed out by Internal Auditors of the department, they paid the differential duty. Subsequently, they paid interest thereon
department.
During the annual physical stock verification of raw materials by
Internal Auditors of the assessee, it was found that there was shortage
period ending 1995, prepared by appellants internal Auditors. That credit taken with respect to 1202.187 MT of Alumina was estimated and show cause notice
said amount reversed earlier, on the basis of its own internal auditor's report. Taking of suo-moto credit was disputed by the Central
other training and motivational
programs implemented in Hyatt International hotels;
(j) Conduct internal audits and management operations
reviews;
(k) Arrange for the insurance coverage ... records and operations
systems of the Hotel to review by internal auditors of H.I.
or its affiliates; and
(o) Maintain and enhance the computer
Customs Act, 1962.
(iii) Pawan Kumar Jain, Chartered Accountant was the internal
auditor of SNNEL and was handling its work related to the PEC.
Admittedly
Customs Act, 1962.
(iii) Pawan Kumar Jain, Chartered Accountant was the internal
auditor of SNNEL and was handling its work related to the PEC.
Admittedly