Instructions regarding issue of summons in Central Excise and Service Tax matters - reg.

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..... ommissioners of Central Excise (All), Principal Chief / Chief Commissioners of Central Excise of Central Excise Service Tax (All), Web-master, CBEC. Sub: Instructions regarding issue of summons in Central Excise and Service Tax matters - reg. Madam/Sir, It has been brought to the notice of the Board that in some instances, the summons under Section 14 of the Central Excise Ac .....

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..... ly required. 2. On this issue, Board has already issued a circular vide F. No 208/122/89-CX.6 dated 13.10.1989 in respect of Central Excise. Instruction has also been issued vide F. No. 137/39/2007-CX.4 dated 26.2.2007 in Service Tax matters. 3. The following guidelines are being issued to be followed in both Central Excise and Service Tax matters: - (i) Power to issue summons are gen .....

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..... ssue of summons. 4. Further, senior management officials such as CEO, CFO, General Managers of a large company or a PSU should not generally be issued summons at the first instance. They should be summoned only when there are indications in the investigation of their involvement in the decision making process which led to loss of revenue. 5. These instructions may be brought to the notice of .....

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