Show cause notice –Section 11A of CEA, 1944 (as amended by Finance Act, 2000) – guidelines for issue

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..... ting to issue of notices, providing for approval of Chief Commissioners and Commissioners, as the case may be. The provisions are reproduced below: "Provided further that where the amount of duty which has not been levied or paid or has been short levied or short paid or erroneously refunded is one crore of rupees or less a notice under this sub-section shall be served by the Commissioner of Cen .....

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..... the new provisions the Board has decided to issue the following further guidelines. The draft Show Cause Notice should be submitted to the Office of the Chief Commissioner or the Commissioner, as the case may be, at least 3 months in advance from the last date. Since the limitation period has been extended to one year, there will be sufficient time for investigation, scrutiny of returns or other .....

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..... ffices will maintain their records, namely,-335J Register, Register of Unconfirmed Demands and the Register of Confirmed demands as usual. It is advised that the Chief Commissioners and the Commissioners quickly examine any draft notice, including the implications of any judgement of Tribunal/Court, existing instructions of the Board etc. and call the concerned officers for discussion, to determ .....

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