https://www.taxtmi.com/circulars?id=65201 The Circular reiterates that pre-show cause notice consultation is mandatory prior to issuing a show cause notice for demands above the prescribed threshold, except in preventive or offence-related proceedings, and that the consultation obligation lies with the SCN-issuing authority. Exclusion from consultation is case-specific, not formation-specific; consultation is not mandatory where proceedings arise from fraud, collusion, wilful misstatement, suppression of facts, or contraventions committed with intent to evade duties or taxes. en-us Thu, 11 Nov 2021 00:00:00 +0530 Thu, 11 Nov 2021 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65201 The Circular reiterates that pre-show cause notice consultation is mandatory prior to issuing a show cause notice for demands above the prescribed threshold, except in preventive or offence-related proceedings, and that the consultation obligation lies with the SCN-issuing authority. Exclusion from consultation is case-specific, not formation-specific; consultation is not mandatory where proceedings arise from fraud, collusion, wilful misstatement, suppression of facts, or contraventions committed with intent to evade duties or taxes. Circulars Central Excise Thu, 11 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65201