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

[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.

 

[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.

AI Summary

Authority to Sign Recurring Statements Under Section 11A(7)(i) of Central Excise Act Clarified: Monetary Limits Apply A query was raised regarding the appropriate authority to sign a recurring statement under Section 11A(7)(i) of the Central Excise Act, 1944, when the initial Show Cause Notice (SCN) was signed by the Commissioner or Additional Commissioner. The question was whether the jurisdictional Superintendent could sign the statement regardless of the duty amount involved. The response clarified that such statements must be issued according to the prescribed monetary limits, similar to the requirements for issuing a Show Cause-Cum-Demand notice.