Improper citation of documents in the show cause notice - Regarding - Central Excise - 2/89

Improper citation of documents in the show cause notice - Regarding Circular No. 2/89 Dated 9-1-1989 [From F. No.207/68/87-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Improper citation of documents in the show cause notice - Regarding. I am directed to say that an instance has come to the notice of the Board where a show cause notice has been issued to a party on the basis of records/ /documents/files etc. seized during a raid on their premises. However, instead of citing the specific documents on which reliance was being placed for framing the charges in the show cause notice, files as a whole were referred to without indicating the specific page numbers etc. This gave the party an opportunity to resort the dilatory tactics by seeking inspection of all the files etc. which had been referred to in the show cause notice. As a result what in the normal circumstances should not have been taken more than a few months for adjudication, was eventually adjudicated after a lapse of nearly four years from the date of issue of the show cause notice. The Board has taken a very serious view of this lapse. 2. Board therefore desires that henceforth, at the time of drafting of show cause notice, sorting and sifting of the seized records should be properly carried out so as to identify the specific documents/pages etc. which are proposed to be relied upon in framing/establishing the charges. Only such documents/pages should be referred to in the show cause notice.