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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Validity of Show Cause notice - Demand of Excise duty in excess ...


Excise duty demand over Rs. 50 lakhs invalidated due to lack of mandatory pre-show cause notice consultation with assessee.

November 1, 2018

Case Laws     Central Excise     HC

Validity of Show Cause notice - Demand of Excise duty in excess of ₹ 50 lakhs - there must be pre show-cause notice consultation with the assessee by the adjudicating authority - in the absence of pre SCN consultation, notice quashed.

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