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<h1>Central Board of Excise and Customs Consolidates 92 Circulars on SCNs, Adjudication, and Recovery Under Central Excise Act 1944.</h1> The Master Circular issued by the Central Board of Excise and Customs consolidates 92 previous circulars regarding Show Cause Notices (SCNs), adjudication, and recovery processes under the Central Excise Act, 1944. It aims to provide clarity and uniformity in handling SCNs, adjudication, and recovery of duties. The circular is divided into four parts: SCN issues, adjudication proceedings, closure and recovery, and miscellaneous issues. It supersedes conflicting provisions in the CBEC's Excise Manual. The circular also details the structure of SCNs, adjudication authorities, monetary limits, and procedures for recovery of confirmed demands. Additionally, it lists 89 rescinded circulars and retains three for their comprehensive instructions.