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TMI Blog2022 (5) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... 13th October, 2016. Though the learned Advocate for the appellant would contend that the record of pre-show cause notice consultation meeting held on 13th October, 2016, is not comprehensive, it indicates the contentions, which were advanced by the appellant. The net result is thus if the Central Board has evolved a procedure to balance the interest of the assessee as well as the revenue, such procedure should be given due regard. This is precisely the reason the Central Board in its master circular dated 10th March, 2017 has directed that the authority, who has issued the pre-consultation notice, should be the authority, who shall issue the show cause notice and adjudicate the same in cases where pre-consultation does not resolve the disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. This intra-Court appeal filed by the writ petitioners is directed against the order dated 18th February, 2022 passed in W.P.A. No.26663 of 2016. 2. The learned Single Bench by the impugned order has disposed of the writ petition by directing the appellant to respond to the show cause notice dated 14th October, 2016 issued by the Commissioner of Central Excise Service Tax, Audit II Commissionerate, Kolkata. The appellant approached the writ Court primarily on the ground that the instructions given by the Central Board of Excise and Customs qua the procedure of pre-consultation before issuance of show cause notice has not been adhered to and when the instruction specifically states that the authority, who issued the pre-consultation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period from 2011 - 2012 to 2014 2015. It was further stated that since the appellant has not paid the said service tax amount with interest, demand / show cause notice under the Finance Act, 1994 was contemplated against the appellant for realization of the outstanding amount as mentioned in the notice. Referring to the instruction given by the Central Board dated 21st December, 2015, the appellant was informed that the Commissioner of Central Excise Service Tax, Bolpur being the adjudicating authority for the proposed show cause notice invited the appellant for a consultation on 13th October, 2016 before issuance of show cause notice in the matter. The appellant had responded to the said show cause notice and appeared for the cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding that the learned writ Court rightly held that the writ petition was premature, the appellant has not been in any manner prejudiced as it can always submit its reply, which will be considered by the adjudicating authority and an order will be passed on merits and in accordance with law after affording a reasonable opportunity of hearing to the appellant. Therefore, the learned senior standing counsel submits that the appellant may be relegated to the authority and directed to submit its reply to the show cause notice. 8. After we have elaborately heard the learned counsel for the parties, we find that the process of pre-consultation as done in the instant case appears to have not been a statutory procedure but a procedure carved out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissionerate, who has issued the show cause notice. This procedure is clearly in contravention to the instructions of the Central Board. 10. That apart, we also note that in the show cause notice dated 14th October, 2016 issued by the Audit- II Commissionerate, there is no reference to the pre-consultation process. This, in our view, is incorrect as when the department has evolved a procedure, such procedure should be a meaningful procedure. At least a brief discussion is required to be made as the appellant was invited to participate in the pre-consultation before issuance of the show cause notice with a view towards trade facilitation and promoting voluntary compliance and to reduce the necessity of issuing the show cause notice in te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st Bengal with a direction to issue show cause notice to the appellant within 15 days from the date of receipt of the server of this judgment and order wherein brief discussion with regard to the pre-consultation procedure, which was adopted shall be given. The appellant is given 30 days time to give its reply and afforded a opportunity of personal hearing to the authorized representative of the appellant and the show cause notice be adjudicated and a reasoned order be passed on merits and in accordance with law. 15. The appeal and the connected application are disposed of. 16. No costs. 17. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal forma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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