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TMI Blog2022 (5) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... 26663 of 2016. 2. The learned Single Bench by the impugned order has disposed of the writ petition by directing the appellant to respond to the show cause notice dated 14th October, 2016 issued by the Commissioner of Central Excise & Service Tax, Audit - II Commissionerate, Kolkata. The appellant approached the writ Court primarily on the ground that the instructions given by the Central Board of Excise and Customs qua the procedure of pre-consultation before issuance of show cause notice has not been adhered to and when the instruction specifically states that the authority, who issued the pre-consultation show cause notice is required to issue the show cause notice has also not been followed. The writ petition was filed in the year 2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest, demand / show cause notice under the Finance Act, 1994 was contemplated against the appellant for realization of the outstanding amount as mentioned in the notice. Referring to the instruction given by the Central Board dated 21st December, 2015, the appellant was informed that the Commissioner of Central Excise & Service Tax, Bolpur being the adjudicating authority for the proposed show cause notice invited the appellant for a consultation on 13th October, 2016 before issuance of show cause notice in the matter. The appellant had responded to the said show cause notice and appeared for the consultation and has also made certain submissions and produced certain records. The record of the pre-show cause notice consultation in the me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... always submit its reply, which will be considered by the adjudicating authority and an order will be passed on merits and in accordance with law after affording a reasonable opportunity of hearing to the appellant. Therefore, the learned senior standing counsel submits that the appellant may be relegated to the authority and directed to submit its reply to the show cause notice. 8. After we have elaborately heard the learned counsel for the parties, we find that the process of pre-consultation as done in the instant case appears to have not been a statutory procedure but a procedure carved out by the Central Board with a view to promote compliance and to reduce the necessity for issuing the show cause notice. The object behind such proces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part, we also note that in the show cause notice dated 14th October, 2016 issued by the Audit- II Commissionerate, there is no reference to the pre-consultation process. This, in our view, is incorrect as when the department has evolved a procedure, such procedure should be a meaningful procedure. At least a brief discussion is required to be made as the appellant was invited to participate in the pre-consultation before issuance of the show cause notice with a view towards trade facilitation and promoting voluntary compliance and to reduce the necessity of issuing the show cause notice in terms of the instruction issued by the Board dated 13th October, 2016. 11. Thus, for the above reason, we are of the view that the show cause notice dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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