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


Instructions regarding issue of summons in Central Excise and Service Tax matters
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Monday, January 26, 2015
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Dear all,

We are forwarding herewith,  letter No. 207/07/2014-CX-6, dated:28th January 2015 issued by Under Secretary (CX-6), and  addressed to Principal Chief/Chief Commissioners of Central Excise (All), Principal Chief/Chief Commissioners of Central Excise of Central Excise & Service Tax (All). The said letter is in reference of issue  of summons in Central Excise and Service Tax matter.

It was brought to the  notice of the Board that, in some instances the summons U/s 14 of the Central Excise Act. 1944 have been issued by the field formations to the top seniors officers of the companies in a routine manner to call for material evidence /documents. It was also brought to the notice of the Board that, the summons has been issued to enforce recovery of dues, which are under disputes.

In this regard, the Board has advised that "it is desirable that summons may not always be issued when a simple letter, politely worded, can also served the purpose of securing documents relevant to investigation. It is emphasized that, the use of summons be made only as a last resort when it is absolutely required."

In this regard, the Board has also issued a guidelines, which is circulated to all the Commissionerates vide the aforesaid letter.

You are requested to go through the letter scanned copy of which is attached herewith. The said letter and guideline is forwarded to you for your information

Thanking you,
With regards,

For Silvassa Industries & Manufacturers Association

Narendra Trivedi
Secretary 


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