https://www.taxtmi.com/highlights?id=50221 Scope of SCN - Manufacturing activity taking place or not - the scheme of Section 11A does not contemplate that before issuance of any show cause notice, there must, prima facie, be: (a) a preliminary determination that the process or activity undertaken in the matter amounts to manufacture; and (b) before arriving at such preliminary determination, any hearing to the concerned person is contemplated. en-us Fri, 15 Nov 2019 12:06:15 +0530 Fri, 15 Nov 2019 12:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50221 Scope of SCN - Manufacturing activity taking place or not - the scheme of Section 11A does not contemplate that before issuance of any show cause notice, there must, prima facie, be: (a) a preliminary determination that the process or activity undertaken in the matter amounts to manufacture; and (b) before arriving at such preliminary determination, any hearing to the concerned person is contemplated. Highlights Central Excise Fri, 15 Nov 2019 12:06:15 +0530 https://www.taxtmi.com/highlights?id=50221