TMI Blog2022 (5) TMI 1399X X X X Extracts X X X X X X X X Extracts X X X X ..... he audit notes issued as Ext.P1 and Ext.P2, it is noticed that the presence of DIN in the said documents cannot be disputed, but by an inadvertent mistake, an additional digit was erroneously added to the said DIN. The said extra digit does not ipso facto make the document null and void on the ground of absence of DIN. By master circular No.1053/02/2017 dated 10.03.2017, issued by the Central Board of Excise and Customs, it is mandatory to issue a pre-show cause notice for consultation, prior to issue of a show cause notice, in cases involving demands of duty above Rs.50,00,000/- - the pre-show cause notice consultation is made mandatory from 21.12.2015 onwards, which is regarded as an important step towards trade facilitation and promot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the audit notes. However, ignoring the objections of the petitioner, a show cause notice was issued on 16.07.2021, proposing to demand service tax, allegedly short paid by the petitioner. 2. Petitioner contends that the show cause notice, as well as the audit notes issued to it are illegal, without authority and contrary to the mandate of law. The mandatory pre-show cause notice contemplated under the Master Circular No.1053/02/2017 dated 10.03.2017, issued by the Central Board of Excise and Customs, was not issued, thereby, rendering the show cause notice as one without legal authority and hence, sought the intervention of this Court under Article 226 of the Constitution of India. 3. A counter affidavit has been filed on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d rightfully so. The respondents have pointed out that audit notes have been issued with the DIN, but containing an extra digit by a mistake. On a perusal of the audit notes issued as Ext.P1 and Ext.P2, I notice that the presence of DIN in the said documents cannot be disputed, but by an inadvertent mistake, an additional digit was erroneously added to the said DIN. The said extra digit does not ipso facto make the document null and void on the ground of absence of DIN. 6. By master circular No.1053/02/2017 dated 10.03.2017, issued by the Central Board of Excise and Customs, it is mandatory to issue a pre-show cause notice for consultation, prior to issue of a show cause notice, in cases involving demands of duty above Rs.50,00,000/-(Rup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . See the Judgment in Commissioner of Central Excise, Bhopal v. Minwool Rock Fibres Ltd. [(2012) 3 SCC 518] and State of Tamilnadu and Another v. India Cements Ltd. Another [(2011) 13 SCC 247] 9. In view of the above proposition, the issuance of Ext.P7 show cause notice without following the mandatory requirement of pre-show cause consultation is arbitrary and against the circulars. Therefore, I set aside Ext.P7 show cause notice. However, liberty is granted to the respondents to initiate fresh proceedings commencing from the stage of preshow cause notice consultation. It is clarified that if such proceedings are initiated within a period of 60 days from the date of receipt of a copy of this judgment, the period of limitation shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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