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<h1>Excise Board Circular: Hold Show Cause Notices if Similar Appeal is Pending in Higher Courts, Like Supreme Court.</h1> The circular from the Central Board of Excise & Customs directs that show cause notices should be issued but kept pending if an appeal for a similar issue from an earlier period is pending before an appellate authority, such as the Supreme Court. This directive follows a Tribunal order in a specific case, which advised against enforcing demands until the Supreme Court decides on the related appeal. Previous circulars reiterated the need to raise notices to protect government revenue but clarified that Tribunal orders are personal judgments, not general ones. The Board emphasizes not enforcing these notices until a final decision is reached.