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

Recurring statements under Section 11A(7)(i) must be signed by officers with authority matching prescribed monetary limits. Recurring statements under Section 11A(7)(i) function as replacements for show cause cum demand notices and therefore must be issued by an officer authorised according to the prescribed monetary limits; they cannot be signed irrespective of the amount by the jurisdictional Superintendent if that officer lacks the requisite monetary competence.