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of <h1>CBEC Circular: Avoid Indiscriminate Show Cause Notices for Extended Periods Without Evidence of Fraud or Misdeclaration.</h1> The circular issued by the Central Board of Excise & Customs emphasizes avoiding the indiscriminate issuance of show cause notices or less charge demands for periods exceeding six months unless there is evidence of fraud or misdeclaration. It references Supreme Court rulings that require a positive misdeclaration to justify invoking extended periods under certain legal provisions. The circular advises against unnecessary litigation and harassment of assessees and suggests that if a long-established practice is deemed incorrect, notifications under specific sections should be considered instead of enforcing recoveries. These guidelines aim to ensure compliance with legal standards and reduce unwarranted legal actions.
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