2024 (3) TMI 1332

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..... duty involves more than Rs. 50,00,000/- - impugned SCN in this petition is issued without following the mandatory requirements of the Master Circular - HELD THAT:- It was also pointed out by learned advocates for both the sides that the matter is also subjudice before the Hon ble Supreme Court with regard to the issue of limitation if the impugned show cause notice is quashed and set aside by thi .....

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..... The principal grievance raised in this petition is not abiding by the requirement of the pre-show cause notice consultation as provided in Master Circular dated 10th March 2017, as demand of duty involves more than Rs. 50,00,000/-. [3] The impugned show-cause notice in this petition is issued without following the mandatory requirements of the Master Circular. [4] Learned advocates for both the s .....

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