Instructions regarding issue of summons in Central Excise and Service Tax matters - reg.

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....rincipal Chief / Chief Commissioners of Central Excise (All), Principal Chief / Chief Commissioners of Central Excise of Central Excise & Service Tax (All), Web-master, CBEC. Sub: Instructions regarding issue of summons in Central Excise and Service Tax matters - reg. Madam/Sir, It has been brought to the notice of the Board that in some instances, the summons under Section 14 of th....

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....it is absolutely required. 2. On this issue, Board has already issued a circular vide F. No 208/122/89-CX.6 dated 13.10.1989 in respect of Central Excise. Instruction has also been issued vide F. No. 137/39/2007-CX.4 dated 26.2.2007 in Service Tax matters. 3. The following guidelines are being issued to be followed in both Central Excise and Service Tax matters: - (i) Power to issue....