<h1>India's Central Board to Consolidate 85 Circulars into New Master Circular on Show Cause, Adjudication & Recovery.</h1> The Government of India's Central Board of Excise and Customs plans to issue a Master Circular on Show Cause Notice, Adjudication, and Recovery, consolidating 85 existing circulars. This initiative aims to streamline legal and statutory provisions by incorporating relevant past circulars and rescinding outdated ones. The draft Master Circular, divided into four parts, addresses issues related to Show Cause Notices, Adjudication proceedings, closure of proceedings, and miscellaneous issues. Feedback from trade and departmental officers is sought by February 15, 2017. The circular includes detailed instructions on the structure of Show Cause Notices, adjudication processes, and recovery procedures.