https://www.taxtmi.com/circulars?id=5748 Show Cause Notices for extended periods must expressly state the grounds for extension, including specific ingredients such as suppression of fact or willful misstatement where relied upon, and Commissioners issuing such SCNs must ensure these grounds are clearly recorded. If there is delay in issuing an SCN, officers must not cover the delay by invoking an extended period without proper grounds; responsibility for delay must be fixed, action initiated, and a detailed report sent to the Chief Commissioner and the Board. en-us Thu, 14 Nov 1996 00:00:00 +0530 Sat, 14 Mar 2009 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5748 Show Cause Notices for extended periods must expressly state the grounds for extension, including specific ingredients such as suppression of fact or willful misstatement where relied upon, and Commissioners issuing such SCNs must ensure these grounds are clearly recorded. If there is delay in issuing an SCN, officers must not cover the delay by invoking an extended period without proper grounds; responsibility for delay must be fixed, action initiated, and a detailed report sent to the Chief Commissioner and the Board. Circulars Central Excise Thu, 14 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5748