https://www.taxtmi.com/circulars?id=6782 Show cause notices must not refer broadly to entire seized files; they should identify precisely the specific documents and page numbers relied upon for framing charges. Sorting and sifting of seized records is required at the drafting stage so that only the identified documents/pages are cited, narrowing inspection scope, preventing dilatory tactics, and enabling timely adjudication. en-us Mon, 09 Jan 1989 00:00:00 +0530 Wed, 08 Jul 2009 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6782 Show cause notices must not refer broadly to entire seized files; they should identify precisely the specific documents and page numbers relied upon for framing charges. Sorting and sifting of seized records is required at the drafting stage so that only the identified documents/pages are cited, narrowing inspection scope, preventing dilatory tactics, and enabling timely adjudication. Circulars Central Excise Mon, 09 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6782