2022 (3) TMI 792

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ad with Instructions dated 21st December, 2015 - HELD THAT:- Issue notice. List on 04th August, 2022. - W.P.(C) 3972/2022 - - - Dated:- 9-3-2022 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE SUDHIR KUMAR JAIN Petitioner Through Mr. A.K. Seth with Mr. Chinmaya Seth and Ms. Kushboo Seth, Advocates. Respondent Through Mr. Harpreet Singh, senior standing counsel with .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... how cause notices erred by not taking into consideration that since the demand of duty is above ₹ 50 lakhs, it is mandatory to conduct a pre-show cause consultation before issuing the show cause notices. He states that the act of non-initiation of pre-show cause notice consultation prior to issuing the impugned show cause notices is in violation of the Master Circular dated 10th March, 2017 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X