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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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