Pre Show Cause Notice Consultation
IN the instruction issued vide F No 1080/09/DLA/MISC/15 dated 21st December 2015, CBEC stated, Pre show cause notice consultation with the Principal Commissioners and Commissioners is being made mandatory prior to issue of SCN in the case of demands of duty above Rs. 50 Lakhs (except for preventive/offence related SCNs).
Certain doubts have been expressed with regard to this. Board clarifies that the pre show cause notices consultation shall be done by the adjudicating authority with the assessee concerned. This is a step towards trade facilitation and promoting voluntary compliance and also to reduce the necessity of issuing show cause notice.
CBEC Instruction in F No 1080/11/DLA/CC Conference/2016/1208., Dated: July 08, 2016