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2018 (11) TMI 19 - HC - Central ExciseValidity of Show Cause notice - Demand of Excise duty in excess of ₹ 50 lakhs - Section 11A of the Central Excise Act, 1944 - SCN was not preceded by pre show cause notice consultative procedure as directed by the Central Board of Excise and Customs. Held that:- Our attention is invited to Instructions dated 8th July, 2016, 13th July, 2016 and Master Circular dated 10th March, 2017 issued by the Central Board of Excise and Customs. In the aforesaid circulars, the Chief Commissioners / Commissioners have been advised that before issuing a show-cause notices raising a demand in excess of ₹ 50 lakhs, there must be pre show-cause notice consultation with the assessee by the adjudicating authority. This as the instruction notes is with a view to promote voluntary compliance and also reduce necessity of issuance of show-causes notices. In this case, admittedly, both the notices are in excess of ₹ 50 lakhs and the averment of the petitioner that there was no pre show-notice consultation in terms of the circular has not been disputed by the Revenue till date - prima facie the impugned notices appear to be without jurisdiction, warranting our interference. At the request of the Revenue petition is adjourned to 29th November, 2018.
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