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<h1>Guidelines for Issuing Show Cause Notices u/s 11A of Central Excise Act; Approval Process and Record System.</h1> The circular outlines guidelines for issuing Show Cause Notices (SCNs) under Section 11A of the Central Excise Act, 1944, as amended by the Finance Act, 2000. Notices for duties less than or equal to one crore rupees require approval from the Commissioner of Central Excise, while those exceeding one crore rupees need prior approval from the Chief Commissioner. Draft SCNs should be submitted three months before the deadline for proper scrutiny. A centralized system for SCN numbering and record maintenance is advised. The guidelines also apply to notices issued by the Directorate General of Anti-Evasion, modifying previous circulars accordingly.