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<h1>CBEC Warns Against Routine Use of Extended Period for Show Cause Notices u/s 11A; Stresses Strict Compliance.</h1> The Central Board of Excise and Customs has observed that show cause notices under Section 11A of the Central Excises and Salt Act, 1944, are being routinely issued invoking an extended five-year period without justified reasons such as fraud or willful misstatement. The Board emphasizes that such notices should not be issued casually or routinely, even by Collectors, and should be restricted to six months unless exceptional circumstances exist. The Board reiterates the need for strict compliance with guidelines to prevent unnecessary adjudications and harassment of assessees, and warns that non-compliance will be taken seriously.