Show Cause Notice requirement secures a hearing before duty demand, penalty, or CENVAT credit disallowance. A Show Cause Notice must be issued before taking action prejudicial to an assessee, specify alleged legal contraventions and, when invoking extended ... Summary
Show Cause Notice requirement secures a hearing before duty demand, penalty, or CENVAT credit disallowance.
A Show Cause Notice must be issued before taking action prejudicial to an assessee, specify alleged legal contraventions and, when invoking extended limitation, identify precise acts such as fraud or suppression; notices must be approved by the competent adjudicating officer, allow inspection of relied documents and a personal hearing. Adjudication by designated officers must follow natural justice, produce speaking orders that quantify duty and apply specified legal provisions, and adhere to Board-prescribed monetary thresholds. Interest, penalty and confiscation follow adjudication under statutory rules, with procedural safeguards for payment under protest under Board instructions.
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