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Circular No. 1079/03/2021-CX F. No. 116/13/2020-CX-3 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi. **** Dated: 11th November, 2021 To 1. The Pr. Chief Commissioner/Chief Commissioner, CGST CX (All). 2. The P
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FAQ :
The circular clarifies the application of the pre-show cause notice consultation process in Central Excise and Service Tax matters, particularly concerning when it is mandatory and when exceptions apply.
Pre-show cause notice consultation is mandatory prior to issuing a show cause notice for duty demands exceeding Rs. 50 Lakhs, except in specific circumstances.
Yes, the consultation is not mandatory for cases involving fraud, collusion, wilful mis-statement, suppression of facts, or contravention of provisions with intent to evade duty payments.
No, the circular clarifies that the exclusion from pre-show cause notice consultation is case-specific and not formation-specific.
This circular relates to the Central Excise Act, 1944, and Chapter V of the Finance Act, 1994.
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Notification No : Circular No. 1079/03/2021-CXPublished in Excise
Source : https://www.cbic.gov.in/resources//htdocs-cbec/excise/cx-circulars/cx-circulars-2021/Circular_No_1079_03_2021-CX.pdf