https://www.taxtmi.com/caselaws?id=379941 HC held that para 5.0 of the CBEC Master Circular dated 10 March 2017 mandates pre-SCN consultation, and that such instructions are binding on departmental officers by virtue of s.83 of the Finance Act, 1994 read with s.37B of the Central Excise Act, 1944. As the Respondent issued the SCN dated 4 September 2018 without any conscious decision to dispense with consultation and without considering applicable exceptions, the SCN was set aside. Parties were relegated to the stage prior to issuance of the SCN. The petition was allowed. en-us Wed, 08 May 2019 00:00:00 +0530 Sat, 22 Nov 2025 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379941 HC held that para 5.0 of the CBEC Master Circular dated 10 March 2017 mandates pre-SCN consultation, and that such instructions are binding on departmental officers by virtue of s.83 of the Finance Act, 1994 read with s.37B of the Central Excise Act, 1944. As the Respondent issued the SCN dated 4 September 2018 without any conscious decision to dispense with consultation and without considering applicable exceptions, the SCN was set aside. Parties were relegated to the stage prior to issuance of the SCN. The petition was allowed. Case-Laws Service Tax Wed, 08 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379941