proper officer to sign statement u/s 11A (7)(i), Central Excise

[Vinay Mishra]

In case initial SCN Signed and issued by Comm./ Addl. Comm., who is authorised to sign subsequent recurring Statement containing figures accounts for subsequent period in terms of new section 11 A (7) (i) of CEA, 1944, whether it is again according to monitory limit or the jurisdictional Superintendent may sign the same irrespective of amount of duty involved.  please submit your valued opinion.

 

Posts / Replies

[shamanthaka mani]

Since the subsequent recurring statement contaning figures accoutns for subsequent period demands in terms of new Section 11A(7)(i) of CEA, 1944 are lieu of the Show Cause-Cum-Demand notice required to be isssued, such statements will necessarily have to be issued as per the monitary limits prescribed.