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of <h1>Circular Reinforces Procedures for Handling Central Excise Audit Objections and Show Cause Notices; Emphasizes Coordination and Compliance.</h1> The circular addresses the handling of show cause notices (SCNs) related to audit objections in Central Excise matters. It highlights instances where SCNs were dropped without consulting the Ministry or the Comptroller and Auditor General (CAG). The circular reiterates procedures, including issuing SCNs within 30 days of admitting an audit objection and maintaining coordination between departments. If an SCN is contested, it should be referred to the Commissioner (PAC) for review. In cases where appellate authorities overturn confirmed SCNs, a detailed proposal must be sent to the Commissioner (PAC) to contest the audit objection. Strict compliance with these procedures is mandated.
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