On 20-Jan-15, CBEC has issued instructions directing the Central Excise officers to be very cautious before issuing summons under excise & service tax laws.
The Board instructed the Superintendents to obtain prior permission of Assistant Commissioner with reasons for issuance of summons in writing.
Post issuance of summons, a report incorporating the briefing of proceedings in the case file should also be submitted by the person issuing the summons.
Further, it also stated that summons should not be issued to senior mgt. officials such as CEO,CFO,General Manager of a large company or a PSU, unless there is an indicator of their involvement in decision making process which led to loss of revenue.
The instructions can be accessed from the link hereinbelow:
This articel has been shared by CA Sumit Grover.
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