Difference in Tariff Heading as classified

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This query is : Resolved

S. Banerjee (Querist)

28 November 2009 Dear Experts,
One assesee classified different Central Excise Tariff No for local sale and export sale and filled returns year after year. Neither the Divisional Supt nor Audit has raised any objection. But antieviation cell has seized all excise records for last 5 years and issuing summon after summons for interrogation to the employee including the director of the co.

No show cause has been issued after sizer till to date (one month passed). How long dept can issues summon without issuing any show cause notice?

Waiting for reply from any experts.

S. Banerjee

ANIL JANGID

ANIL JANGID (Expert)

28 November 2009 Show cause notice will issue after complition of summon process taking statement of director and concern employee.

S. Banerjee

S. Banerjee (Querist)

29 November 2009 Thank you, Mr. Jangid for your early response, but you have not mentioned any thing about summons. I want to know that 1.how many summons can be issued by the Dept?
2.is there any possibility to issue summon to any employee after issued it to the Director of the Co?
3. can it be issued to a single person more than one?
4. is there any provision within the Act.
5. time of issue of show cause notice is one year, that means can the Dept is going to issue summons upto one year of sizer?
Waiting for your reply,
Thanks again,
S. Bnaerjee

ANIL JANGID

ANIL JANGID (Expert)

29 November 2009 (1) 3 time
(2) Summon will issue in favour of those person whose name mention in panchnama.
(3)more than one
(4)SECTION 14 of central excise act 1944 Excise Dept have Power to summon persons to give evidence and produce documents in inquiries under this Act. â€”
(5) After complition of summon process show cause notice can be issue within one yr.

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