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<h1>Mandatory Pre-Show Cause Consultations for Audit Notices Over Rs. 50 Lakhs Clarified; Revised Adjudication Limits Announced.</h1> The circular clarifies the procedure for pre-show cause notice consultations in cases where show cause notices are issued by Audit Commissionerates. It specifies that for demands exceeding Rs. 50 lakhs, excluding preventive or offense-related notices, the consultation is mandatory and must be conducted by the authority issuing the notice. This clarification supersedes previous instructions that conflict with this directive. The circular also highlights the revised monetary limits for adjudication, with cases above Rs. 50 lakhs up to Rs. 2 crores handled by the Additional/Joint Commissioner, and cases above Rs. 2 crores by the Commissioner. All relevant parties are to be informed accordingly.