https://www.taxtmi.com/forum/issue?id=5577 Show cause notices in excise/service tax must be issued by an empowered officer, clearly state the basis and particulars of duty, penalty or confiscation, be served, and comply with statutory limitation periods measured from the relevant date; corrigenda creating new grounds are treated as fresh notices. Adjudication by departmental authorities must follow natural justice, produce reasoned speaking orders, and is subject to administrative allocations of monetary jurisdiction. A hierarchical appeals regime-to Commissioner (Appeals), Appellate Tribunal, High Court and Supreme Court-operates under prescribed forms, verification, time limits, limited admission of additional evidence, and fee rules; where Tribunal jurisdiction is excluded, revision to the Central Government applies. en-us Tue, 16 Apr 2013 18:11:45 +0530 Thu, 23 Jan 2025 15:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5577 Show cause notices in excise/service tax must be issued by an empowered officer, clearly state the basis and particulars of duty, penalty or confiscation, be served, and comply with statutory limitation periods measured from the relevant date; corrigenda creating new grounds are treated as fresh notices. Adjudication by departmental authorities must follow natural justice, produce reasoned speaking orders, and is subject to administrative allocations of monetary jurisdiction. A hierarchical appeals regime-to Commissioner (Appeals), Appellate Tribunal, High Court and Supreme Court-operates under prescribed forms, verification, time limits, limited admission of additional evidence, and fee rules; where Tribunal jurisdiction is excluded, revision to the Central Government applies. Discussion-Forum Central Excise Tue, 16 Apr 2013 18:11:45 +0530 https://www.taxtmi.com/forum/issue?id=5577