Clarification on holding of Pre-Show Cause Notice Consultation - Central Excise - 1076/02/2020

..... show cause notice consultation with the assessee concerned in cases where the show cause notices are to be issued by the Audit Commissionerates" in terms of para 3.0 of the instructions issued under F.No.1080/11/DLA/CC Conference/2016 dated 13.10.2016 and para 5.0 of Master Circular No.1053/02/2017-CX dated 10.03.2017. 2. In this regard, the undersigned is directed to say that Master Circular dated 10.03.2017 had mentioned the principle of pre-show cause notice consultation enunciated vide .....

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Clarification on holding of Pre-Show Cause Notice Consultation - Central Excise

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..... s hereby clarified that "Pre show cause notice consultation with assessee, prior to issuance of SCN in case of demands of duty is above ₹ 50 Lakhs (except for preventive/offence related SCN's), is mandatory and shall be done by the Show Cause Notice issuing authority". 5. In view of the above, the instructions F.No.1080/11/DLA/CC Conference/2016/ 1208 dated 08.07.2016 stand rescinded. Further, this clarification shall have an overriding effect on all Circulars/Instructions is .....

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Clarification on holding of Pre-Show Cause Notice Consultation - Central Excise

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