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TMI Blog2018 (12) TMI 1533X X X X Extracts X X X X X X X X Extracts X X X X ..... ted:- 30-11-2018 - Ms. Justice Harsha Devani And Dr. Justice A. P. Thaker For the Petitioner : Mr Anuj K Trivedi For the Respondent : None ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Kamal Trivedi, Senior Advocate, learned counsel with Mr. Anuj K. Trivedi invited the attention of the court to the Central Excise and Service Tax Audit Manual, 2015, Annexur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will be treated as closed. It was pointed that in terms of clause 8.3, bears the heading Final Audit Report and provides that based on the decision of MCM, the draft audit report should be finalized within thirty days from the date of the meeting. The Planning and Co-ordination Sections of Audit Commissionerate shall upload the FAR (Final Audit Report) using Audit Report Utility in ACES and issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion with the noticee before issue of showcause notice and reads thus: 5.0 Consultation with the noticee before issue of Show Cause Notice: Board has made pre show case notice consultation by the Principal Commissioner/ Commissioner prior to issue of show case notice in cases involving demands of duty above ₹ 50 lakhs (except for preventive/ offence related SCN's) mandatory vide ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intimation to attend the meeting of pre show-cause notice was received on 05.09.2018 evening and requesting for another convenient date as their Directors were in New Delhi and their Excise Lawyer was also travelling. It was pointed out that thereafter, without any response to the same, the impugned show-cause notice came to be issued on 07.09.2018 and was served upon the petitioner at 13:15 p.m. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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