TMI Blog2018 (11) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .C. 1. This petition under Article 226 of the Constitution of India challenges issue of two show-cause notices dated 25th April, 2018 issued by the respondent no.2 Commissioner, CGST Central Excise Audit Surat. Both the show-cause notices demand excise duty of ₹ 58.98 crores and ₹ 113.93 crores for the period April, 2016 to June, 2017 under Section 11A of the Central Excise Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce 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. 3. In the above view, prima facie the impugned notices appear to be without jurisdiction, warranting our interferenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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