TMI Blog2018 (2) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - W.P.No.11858 of 2017 and W.M.P.No.12788 of 2017 - - - Dated:- 9-2-2018 - T. S. Sivagnanam, J. For the Petitioner : Mr.Raghavanramabadran For the Respondent : Mr.A.P.Srinivas, M/s.R.H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms (hereinafter referred to as the CBEC ) by Master Circular dated 10.03.2017 in Circular No.1053/02/2017-CX has issued various directions with regard to the issuance of the show cause notice, adjudication process, recovery, etc., The master circular is divided into four parts and Part I deals with show cause notice related issues. Paragraph 5.0 of Part I of the master circular deals with consultation of noticee before issuing of show cause notice. For better appreciation, the same is quoted hereunder:- 5.0 Consultation with the notice before issue of Show Cause Notice: Board has made pre show cause notice consultation by the Principal Commissioner / Commissioner prior to issue of show cause notice in cases involving demands of duty ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. The operative portion of the circular reads as follows:- Please refer to the instruction issued vide F No 1080/09/DLA/MISC/15 dated 21st December 2015, wherein, pre show cause notice consultation with the Principal Commissioner / Commissioner prior to issue of show cause notice in cases involving demands of duty above ₹ 50 lakhs (except for preventive / offence related SCN's) has been made mandatory. 7. 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 consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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