https://www.taxtmi.com/circulars?id=53862 An assessee may waive a written Show Cause Notice by written request and payment of tax/duty, interest and the reduced penalty, allowing oral notice and representation; the statutory payment window runs from department's receipt of the waiver letter, payments made before receipt are permitted, and in non-fraud cases payment of tax and interest before or within the prescribed period leads to no penalty and deemed conclusion of proceedings, which may be approved by an officer of rank equal to the adjudicating authority. en-us Tue, 18 Aug 2015 00:00:00 +0530 Thu, 20 Aug 2015 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53862 An assessee may waive a written Show Cause Notice by written request and payment of tax/duty, interest and the reduced penalty, allowing oral notice and representation; the statutory payment window runs from department's receipt of the waiver letter, payments made before receipt are permitted, and in non-fraud cases payment of tax and interest before or within the prescribed period leads to no penalty and deemed conclusion of proceedings, which may be approved by an officer of rank equal to the adjudicating authority. Circulars Service Tax Tue, 18 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53862