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TMI Blog2021 (7) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... issue the impugned demand-cum-show cause notice, dated 31.05.2021 - Apart from anything else, in view of the fact that the city was under lockdown and the leeway given, according to the petitioner, was far too short, the matter requires further examination. List the matter on 31.08.2021. - W.P.(C) 6177/2021 - - - Dated:- 7-7-2021 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um-show cause notice is contrary to the circular bearing no. 334/3/2011-TRU, dated 25.04.2011, issued by the Central Board of Excise Customs (in short CBIC ) [See: Annexure P-1, which is appended at page 99 of the paper book]. 2.2. Besides this, Mr. Agrawal says that respondent no. 3 was required to carry out pre-show cause notice consultation [which is the mandate of CBIC, vide Master Circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted, via communication dated 31.05.2021. (See: Annexure P-19) 3. The petitioner, it appears, is aggrieved by the fact that respondent no.3 did not address the concerns of the petitioner with regard to the aforementioned request for extension and proceeded to issue the impugned demand-cum-show cause notice, dated 31.05.2021. 3.1 In our view, apart from anything else, in view of the fact t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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