https://www.taxtmi.com/caselaws?id=436044 Pre-show-cause notice consultation under the applicable departmental circular was treated as a beneficial procedural safeguard for both assessee and revenue. The High Court did not enter the disputed factual controversy over attendance and opportunity, noting that consultation had in any event been facilitated. It fixed a date for the petitioner to appear before the adjudicating authority and directed the authority to schedule a suitable consultation thereafter. The impugned show cause notice was kept in abeyance until the consultation process was completed. en-us Wed, 29 Mar 2023 00:00:00 +0530 Tue, 04 Apr 2023 08:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436044 Pre-show-cause notice consultation under the applicable departmental circular was treated as a beneficial procedural safeguard for both assessee and revenue. The High Court did not enter the disputed factual controversy over attendance and opportunity, noting that consultation had in any event been facilitated. It fixed a date for the petitioner to appear before the adjudicating authority and directed the authority to schedule a suitable consultation thereafter. The impugned show cause notice was kept in abeyance until the consultation process was completed. Case-Laws Central Excise Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436044