27 August 2010
Books has been seized by custom deportment for investigation purpose.
Please let me know can auditor qualify the report on the basis of non availability of original record despite of he is having photocopies for the same.
27 August 2010
We had once qualified the report as books were seized by excise authorities as under:
During the raid in the premises on _____ the original books of accounts have been seized by the authorities under the Central Excise Act, 1944. Therefore, we have audited the books of accounts on basis of Xerox set of books taken from the excise department. Therefore, we are unable to comment of any deviation from the Xerox set of books from the original, if any due to absence of original sets of books of accounts.