https://www.taxtmi.com/highlights?id=95386 The dominant issue was whether the statutory pre-consultation process prescribed by CBIC Circular No. 1053/02/2017-CX is mandatory before issuance of show cause notices and adjudication, including cases invoking the extended period for alleged suppression or fraud. Relying on binding force of CBIC circulars and prior HC precedent, the Court held pre-consultation is not an empty formality and cannot be excluded merely because extended limitation is alleged, since such invocation depends on disputed factual determinations requiring evidence and hearing. Consequently, the impugned show cause notices and assessment/adjudication orders were quashed and the proceedings were revived from the pre-consultation stage - HC en-us Fri, 26 Dec 2025 07:18:36 +0530 Fri, 26 Dec 2025 07:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95386 The dominant issue was whether the statutory pre-consultation process prescribed by CBIC Circular No. 1053/02/2017-CX is mandatory before issuance of show cause notices and adjudication, including cases invoking the extended period for alleged suppression or fraud. Relying on binding force of CBIC circulars and prior HC precedent, the Court held pre-consultation is not an empty formality and cannot be excluded merely because extended limitation is alleged, since such invocation depends on disputed factual determinations requiring evidence and hearing. Consequently, the impugned show cause notices and assessment/adjudication orders were quashed and the proceedings were revived from the pre-consultation stage - HC Highlights Central Excise Fri, 26 Dec 2025 07:18:36 +0530 https://www.taxtmi.com/highlights?id=95386