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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Pre-show cause notice consultation mandatory for high-value duty demands; consultation to be conducted by the issuing authority.</h1> Pre-show cause notice consultation is mandatory where the proposed demand of duty or recovery of CENVAT Credit exceeds the revised monetary threshold for higher-level adjudication, excluding preventive or offence-related show cause notices. The consultation shall be carried out by the authority issuing the show cause notice even if adjudication will be by a different officer. The circular rescinds the earlier instruction on the subject and has overriding effect over conflicting circulars and instructions.

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