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    <title>Central Excise - Issue of show cause notice for raising demand at the time of assessment of RT-12</title>
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    <description>The Board directs that, pending resolution of conflicting decisions, a Demand-Cum-Show-Cause-Notice must be raised whenever short levy or short payment is discovered on assessment of RT-12 returns, and the show cause notice number and date must be endorsed on the Assessment Memorandum of the RT-12 to safeguard revenue.</description>
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      <description>The Board directs that, pending resolution of conflicting decisions, a Demand-Cum-Show-Cause-Notice must be raised whenever short levy or short payment is discovered on assessment of RT-12 returns, and the show cause notice number and date must be endorsed on the Assessment Memorandum of the RT-12 to safeguard revenue.</description>
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