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TMI Blog2021 (4) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... nsultative process, leading to, metaphorically speaking, often, separation of wheat from the chaff. A voluntary statement is at best a one-way dialogue made before an authority which does not take a decision as whether or not next steps in the matter are required to be taken - Therefore, it cannot be said that voluntary statements made by the officials of the petitioners before the Senior Intelligence Officer would constitute a pre-show cause notice consultation, as stipulated under paragraph 5 of the 2017 Master Circular. The contesting respondents will serve an appropriate communication on the petitioner indicating therein the date, time and venue at which they intend to convene a meeting for holding pre-show cause notice consultati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Aggarwala in W.P.(C) 12653/2019 and Mr. Harpreet Singh in W.P.(C) 7842/2020, were mandatorily required to hold pre-show cause notice consultation with the petitioners prior to initiation of the proceedings under the Finance Act, 1994. 2.1. In support of this submission, Mr. Puneet Aggarwal, who appears for the petitioners in the captioned writ petitions, relies upon a judgment of the coordinate bench of this court rendered in Amadeus India Pvt. Ltd. vs. Principal Commissioner, Central Excise, Service Tax and Central Tax Commissionerate, 2019 SCC Online Del 8437. 2.2. In opposition, Messrs Satish Aggarwala and Harpreet Singh, say that, in the captioned matters, the consultative process took place and in support of this plea, they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs officials [pursuant to summons issued to them], before the Senior Intelligence Officer under Section 14 of the Central Excise Act, 1944, as made applicable to Service Tax matters vide Section 83 of the Finance Act, 1994. 3.4. We are of the view that voluntary statements recorded before the Senior Intelligence Officer cannot constitute pre-show cause notice consultation as envisaged in the paragraph 5 of the 2017 Master Circular. Consultation entails discussion and deliberation. There is back and forth between parties concerned with the consultative process, leading to, metaphorically speaking, often, separation of wheat from the chaff. 3.5 A voluntary statement is at best a one-way dialogue made before an authority which does no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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