TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Finance Ministry Clarifies Use of Summons for Senior Officers u/s 14; Urges Caution and Accountability.</h1> Complaints have arisen regarding the issuance of summons to Managing Directors and other senior officers under Section 14 of the Central Excises and Salt Act, 1944, by certain Collectorates to enforce disputed dues. The Ministry of Finance, through the Central Board of Excise & Customs, clarifies that such summons should only be a last resort when assessees are uncooperative or when investigations need swift completion. The section should not be used to pressure top management into settling disputed demands. Collectors are warned of personal accountability for unjustified summons, and normal legal procedures should be followed for demand recovery.
TaxTMI 
TaxTMI 
