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of <h1>CBIC Circular Stresses Timely Issuance, Adjudication of Show Cause Notices; Mandates Strict Compliance with Procedures and Timelines.</h1> The circular addresses issues identified in an audit report concerning the issuance and adjudication of Show Cause Notices (SCNs) within the Central Board of Indirect Taxes and Customs (CBIC). Key issues include delays in issuing SCNs, adjudication, and non-compliance with timelines. It emphasizes the need for timely issuance and adjudication of SCNs, regular review of call book cases, and proper record-keeping. The circular reiterates existing instructions and mandates strict adherence to timelines and procedures, ensuring cooperation with audit parties and addressing any delays or procedural lapses. Compliance with these instructions is mandatory, with serious consequences for non-adherence.
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