Clarification regarding pre-show cause notice consultation for cases under Central Excise Act, 1944 or Finance Act 1994

The Central Board of Indirect Taxes and Customs vide circular dated 11 November, 2021 has issued clarification regarding pre-show cause notice consultation for cases. It is clarified that pre-show cause notice consultation shall not be mandatory for cases under Central Excise Act, 1944 or Finance Act 1994 for recovery of duties and taxes on allegations of:

  1. Fraud
  2. Collusion
  3. Wilful mistatement
  4. Suppression of Facts etc.

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