https://www.taxtmi.com/circulars?id=55742 The circular consolidates procedural and substantive requirements for a Show Cause Notice, mandating clear identity, factual summary, legal framework, evidence disclosure, quantification principles and statement of authority; it requires showing ingredients when invoking the extended period, prescribes service and hearing safeguards, sets monetary limits and jurisdiction for adjudication, restricts lower level adjudication of core legal issues, and outlines recovery powers, instalment relief, and refund of pre deposits. en-us Fri, 10 Mar 2017 00:00:00 +0530 Mon, 20 Mar 2017 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55742 The circular consolidates procedural and substantive requirements for a Show Cause Notice, mandating clear identity, factual summary, legal framework, evidence disclosure, quantification principles and statement of authority; it requires showing ingredients when invoking the extended period, prescribes service and hearing safeguards, sets monetary limits and jurisdiction for adjudication, restricts lower level adjudication of core legal issues, and outlines recovery powers, instalment relief, and refund of pre deposits. Circulars Central Excise Fri, 10 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55742