9911796707
TMI Blog2022 (5) TMI 1258X X X X Extracts X X X X X X X X Extracts X X X X ..... - - X X X X Extracts X X X X X X X X Extracts X X X X ..... etter F. No. 208/122/89-CX.6 dated 13.10.1989 of the Central Board of Excise and Customs, which provides for an instruction to the departmental authorities not to summon the Managing Director/Directors of any Company for enquiry. The relevant portion of the circular is extracted below:- "Complain have been received from the trade that in some of the Collectorates summon or "s 14 of the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted portion makes it discernible that it is the practice of the Department not to issue the summons to the Managing Director or the other Directors without any justification and secondly, the summoning of the Managing Director or Director should be undertaken only as a last resort in cases where assesses are not cooperating or the investigations are to be completed expeditiously. 6. In the insta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordance with the law provided in the circular dated 13.10.1989. 8. To facilitate the process, the Board of Directors of the petitioner Company shall authorize a competent person for the purpose and further summons be issued only to such authorized person. In view of the above, the summon dated 27.04.2022 be not acted upon and in its place modified summons may be issued in the manner as provided ..... X X X X Extracts X X X X X X X X Extracts X X X X
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