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Principal Officer in Excise

HS Negi (Senior Executive- F&A) (590 Points)

07 March 2009

Dear All Experts

Who are the pricipal officer in a company from excise point of view for signing the appeal for submission in tribunal..

Kindly help with relevant authority.

Best Regards

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3 Replies

Rajesh Kumar (Advocate- Tax) (7806 Points)
Replied 07 March 2009

Principal officer is CEO of a company- may be managing director or partner or proprietor.

Appeal can also be validly signed by the Excise Authorised signatory of the company.

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HS Negi (Senior Executive- F&A) (590 Points)
Replied 08 March 2009

Dear Sir,

But our advocate says the principal officer is a CEO or Company Secretary of a company. When I approched to our company secretary to sign it . He asked me to show the relevant authority to justify the Company Secreatry as a pricipal officer.

Please Help.

Regards

Rajesh Kumar (Advocate- Tax) (7806 Points)
Replied 08 March 2009

If it is a small company & CEO is available readily, get the appeal signed by him. If it is a large company, the appeal can be signed by the authorised signatory for excise purposes. There are numerous judgments which say that appeal can be signed by authorised signatory.