SHOW CAUSE / SUMMONS ISSUE

[Asked by Guest]

Kindly tell me about case law refrences where perssonnel summon/show cause notice can not be issued by the excise departement where company is taking full liability and giving proper reply of Show cause notice and summon. Since I am a Manager in a limited comapny and Some time SCN and Summon is issued by the excise deptt for giving statement u/s 14 and SCN is issued in favour of the company as well as on the employee(in the perssonnel name).In this case I want to know whether perssonnel liabilty is arises under any Law. Pl. also tell me the that when company is giving proper reply of summon and Show Cauuse notice and taking full liabilty than perssonal summon may be dropped by the department or can not be issued in the perssonnle name of the employee . Kindly tell me case law reference for my knowledge pl. SNEHAL SHAH

[shamanthaka mani]

In case of investigations against the company summons can be issued to its employee and statements recorded under Section 14.  If  employees abatement in the offence is found  show cause notice can be issued proposing penlaty on them under Rule 26 of Central Excise Rules,  Therefore there are no case laws as desired by you  

AI Summary

Personal liability: employees can be summoned and receive show-cause notices even if the company accepts liability.
Authorities may summon employees for examination and record statements as part of investigations regardless of a company's acceptance of liability. If evidence of individual participation or abetment exists, a show cause notice proposing individual penalties may be issued under the excise rules. A company's reply or assumption of corporate liability does not automatically prevent proceedings against personnel.