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of <h1>CBEC Circular: Verify Facts Before Issuing Show Cause Notices to Avoid Errors in Revenue Cases; Provisional Assessments Impact Time Limits.</h1> A circular from the Central Board of Excise & Customs addresses the need for verification before issuing a Show Cause Notice and passing an adjudication order. A case highlighted a situation where a Show Cause Notice demanded duty for five years, but the Commissioner found the demand time-barred due to no suppression of facts. However, it was later revealed that the assessments were provisional, making the time limitation irrelevant. The Board emphasizes that officers must ensure all relevant facts are verified and included in notices to prevent similar errors, especially in cases involving substantial revenue.
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