Scope of SCN - Manufacturing activity taking place or not - the ...

Case Laws Central Excise

November 15, 2019

Scope of SCN - Manufacturing activity taking place or not - the scheme of Section 11A does not contemplate that before issuance of any show cause notice, there must, prima facie, be: (a) a preliminary determination that the process or activity undertaken in the matter amounts to manufacture; and (b) before arriving at such preliminary determination, any hearing to the concerned person is contemplated.

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Scope of SCN - Manufacturing activity taking place or not - the ...

Case Laws Central Excise

November 15, 2019

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