PENALTY ON EXCISE AUTHORISE SIGNATORY EMPLOYEE

[BHAKTIKANT BHATT]

sir,

i am working in private company manufacturing milk packaging material. in the year 2000 Excise preventives Department raid in company and book a case i am authorise signatory of the said company . our proprietor apply Settlement commission against this case . settlement commission give a order to pay Amount with interest . our company pay it. Settlement commission also granted us immunity from case. our company is already wind up it business and shut down.

Now dt 08/01/2021 Receive Notice from department to me that you are authorise signatory of company during the case book 20years ago, they charge penalty on me when settlement commission granted immunity from case and penalty.

sir i simply employee of the company that time and i do as per instruction of my boss

kindly give any suggestion or judgement which help me.

.waiting for ;your feedback sir.

Thanking You.

.

Excise Department go aganist Settlement commission

AI Summary

Settlement commission immunity bars later penalty enforcement against former signatories, preventing reopening of settled excise matters.
A former authorised signatory received a late departmental notice seeking penalty despite the company having paid amounts and obtained immunity under a Settlement Commission order. The principal legal contention is that a Settlement Commission order is conclusive under Section 32M and precludes reopening of matters and imposition of penalty; contributors also contend the action may be time barred and that tribunal precedents support non-liability of an employee signatory who acted under employer instruction.