https://www.taxtmi.com/forum/issue?id=116987 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. en-us Sat, 30 Jan 2021 15:11:24 +0530 Thu, 23 Jan 2025 15:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116987 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. Discussion-Forum Central Excise Sat, 30 Jan 2021 15:11:24 +0530 https://www.taxtmi.com/forum/issue?id=116987