Show Cause Notice and Summon under Central Excise

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manish jain (Querist)
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13 February 2008 Sir,

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.

Thanks and regards.

Manish Jain

mjain@lc.jkmail.com
manish_ambika@yahoo.co.in
manishambika97@gmail.com