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2018 (2) TMI 1403 - HC - Central ExciseValidity of SCN - the reply given by the petitioner to the Audit objections dated 16.12.2016 have not even been referred to, much less considered - principles of natural justice - Held that: - Circular dated 21.12.2015 stipulates that Pre show cause notice consultation with the Principal Commissioner and Commissioner is being made mandatory prior to issue of show cause notice in the case of demands duty above ₹ 50 lakhs (except for preventive / offence related SCN's). Admittedly, the above referred procedure, which has been held to be a mandatory by CBEC, has not been adhered to in the instant case. That apart, when the petitioner had been given an opportunity to submit the reply to the Audit Slip, which they had submitted by reply dated 16.12.2016, the same ought to have been considered by the fourth respondent prior to issuance of the SCN. Matter is remanded to the fourth respondent, for fresh consideration - petition allowed by way of remand.
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