Show Cause Notices conclude
PRESIDENT, CESTAT during his interaction with TARC on March 5, 2014, subsequently followed by a written communication dated 1 April 2014, stated that show cause notices often record conclusions, instead of allegations. He also stated that, "adjudication orders fail to critically appreciate the evidence on record, neutrally consider and analyse defences presented by an assessee and record conclusions rationally resulting from the processed evidentiary matrix and applicable legal principles."
He also suggested creation of a structurally independent adjudication service to function as a "specialist adjudication hub to decide all disputes/assessments" to "dissipate the fear psychoses" and "revenue target pressures".