Adjudication timeliness: SCNs must be issued promptly and statutory timelines and call book reviews strictly enforced.
Once investigations conclude and draft show cause notices are prepared, SCNs must be issued promptly and statutory adjudication timelines strictly adhered to; reasons for any delay after personal hearings must be recorded. Transfer of cases to the call book requires Commissioner approval, formal intimation to noticees and monthly review by Commissioners to ensure timely retrieval. Full cooperation with audit parties is required, including production of records to verify procedural compliance, and authorities must strengthen monitoring of adjudication pendency through MPR mechanisms.

Pre-show cause notice consultation required for large excise and service tax demands; fraud-related cases are excluded.
The Circular reiterates that pre-show cause notice consultation is mandatory prior to issuing a show cause notice for demands above the prescribed threshold, except in preventive or offence-related proceedings, and that the consultation obligation lies with the SCN-issuing authority. Exclusion from consultation is case-specific, not formation-specific; consultation is not mandatory where proceedings arise from fraud, collusion, wilful misstatement, suppression of facts, or contraventions committed with intent to evade duties or taxes.

Refund of excise duty for diplomatic missions requires MEA verification then forwarding to Central Excise for sanction and interest rules apply.
Refunds of excise duty on petrol, diesel and fuel oil purchased by diplomatic missions and their officers remain available post-GST. Claims must be filed with the Ministry of External Affairs, which verifies and forwards them with recommendations to the jurisdictional Assistant/Deputy Commissioner of Central Excise for processing; claims require supporting certificates and cash memos. The filing limitation is one year from purchase measured from filing with MEA; sanction is required within three months of receipt, with interest under section 11BB for delay. MEA must forward claims within 30 days or bear interest liability for delays beyond that period.

Exemption on blended fuel available when excise on petrol and GST on ethanol are paid timely, even if blending occurs in refinery.
Exemption from Basic Excise Duty and applicable cesses on ethanol/methanol blended petrol and bio diesel blended diesel is available only if excise duty (and cesses) is paid on the portion of motor spirit in the specified blend and applicable GST is paid on the ethanol/methanol portion, and the blended petrol meets the prescribed BIS specification. These conditions are satisfied even when blending occurs within refinery premises provided duties and GST are paid by the due date on clearance and proper accounts of blending and tax paid are maintained for verification.

Limitation compliance: ensure appeals are filed on time and avoid mechanical condonation applications or administrative inaction.
Field formations must ensure appeals and petitions are filed within the prescribed limitation periods and avoid mechanical condonation of delay applications; supervisory officers must personally monitor timely filings, flag important nationwide cases to the Board's policy section and Commissioner (Legal), and examine appeals dismissed for limitation with a view to corrective measures, including disciplinary action.