2023 (6) TMI 1318

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..... oper officer shall hold consultation with the petitioner if he intends to issue fresh show cause notice i.e., pre show cause notice consultation. All contentions are kept open. Petition allowed. - The Hon ble The Chief Justice Ujjal Bhuyan And The Hon ble Sri Justice N. Tukaramji For the Appellant : Mohd Mukhairuddin For the Respondent : Gadi Praveen Kumar Dy. Solicitor General of .....

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..... .02.2018 issued by the Central Board of Excise and Customs inasmuch as the proper officer would be Additional or Joint Commissioner of Central Tax. Therefore, he submits that the show cause notice may be set aside with liberty to the respondents to issue the same afresh by a proper officer. 4. At this stage, learned counsel for the petitioner submits that the show cause notice has been issued f .....

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