{"id":257188,"date":"2021-11-17T10:30:02","date_gmt":"2021-11-17T05:00:02","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=257188"},"modified":"2021-11-17T09:43:46","modified_gmt":"2021-11-17T04:13:46","slug":"cbdt-clarifies-pre-show-cause-notice-to-be-not-mandatory-for-cases-under-central-excise-act-1944-or-finance-act-1994-except-in-certain-cases","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/11\/17\/cbdt-clarifies-pre-show-cause-notice-to-be-not-mandatory-for-cases-under-central-excise-act-1944-or-finance-act-1994-except-in-certain-cases\/","title":{"rendered":"CBDT clarifies pre-show cause notice to be not mandatory for cases under Central Excise Act, 1944 or Finance Act 1994 except in certain cases"},"content":{"rendered":"<p style=\"text-align: justify;\">The Central Board of Indirect Taxes and Customs has issued clarification regarding pre-show cause notice consultation for cases vide circular dated November 11, 2021. 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 either of the following:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Fraud<\/li>\n<li style=\"text-align: justify;\">Collusion<\/li>\n<li style=\"text-align: justify;\">Wilful mistatement<\/li>\n<li style=\"text-align: justify;\">Suppression of Facts etc.<\/li>\n<li style=\"text-align: justify;\">Contravention of any of the provisions of Central Excise Act or Finance Act.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<hr \/>\n<p><span style=\"color: #0000ff;\">*Tanvi Singh, Editorial Assistant has reported this brief.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Central Board of Indirect Taxes and Customs has issued clarification regarding pre-show cause notice consultation for cases vide circular dated November <\/p>\n","protected":false},"author":121,"featured_media":253516,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-257188","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CBDT clarifies pre-show cause notice to be not mandatory for cases under Central Excise Act, 1944 or Finance Act 1994 except in certain cases | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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2018","format":false,"excerpt":"With a view to reduce government litigations,\u00a0 the Central Board of Indirect Taxes has introduced monetary limits at the level of Commissioner (Appeals), in legacy Central Excise and Service Tax matters only. In exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 made applicable to\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/05\/centralboardofexcise.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/05\/centralboardofexcise.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/05\/centralboardofexcise.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/05\/centralboardofexcise.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/05\/centralboardofexcise.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":313182,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/02\/05\/high-court-jurisdiction-specifically-excluded-under-sec-35g-central-excise-act-jharkhand-hc\/","url_meta":{"origin":257188,"position":1},"title":"High Court\u2019s jurisdiction specifically excluded under Section 35G of Central Excise Act: Jharkhand HC","author":"Ridhi","date":"February 5, 2024","format":false,"excerpt":"Jharkhand High Court said that one of the issues involved relates to determination of valuation of excisable goods and\/or rate of duty of excisable goods, amongst other things, for the purpose of assessment.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"jharkhand high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/jharkhand-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/jharkhand-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/jharkhand-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/jharkhand-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":161284,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/10\/03\/cbec-instructions-on-time-limit-for-review-of-orders\/","url_meta":{"origin":257188,"position":2},"title":"CBEC instructions on time limit for review of orders","author":"Saba","date":"October 3, 2017","format":false,"excerpt":"Subject: Extension of time for review by Review Committees of Chief Commissioners or Commissioners of Customs, Central Excise and Service Tax under Section 129D(3) of the Customs Act, 1962 and Section 35E(3) of the Central Excise Act, 1944 and Section 86(3) of the Finance Act, 1994 1. 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Amendment to the Customs Act, 1962; ii. Amendments to the Customs Tariff Act, 1975; iii. Amendment to the Central Excise Act, 1944; iv. Repeal of the Central Excise Tariff Act, 1985; and v.\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/257188","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=257188"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/257188\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/253516"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=257188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=257188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=257188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}