https://www.taxtmi.com/article/detailed?id=15918 Pre consultation under the CBIC Master Circular is mandatory before issuing show cause notices or passing original orders in high value central excise and service tax cases, and departmental actions taken without such consultation are procedurally impermissible. A Board instruction excluding extended limitation cases from pre consultation was held untenable because invocation of extended limitation is a factual matter contestable by the assessee, and therefore does not justify unilateral departmental dispensation of the consultation requirement. en-us Mon, 23 Feb 2026 07:39:43 +0530 Mon, 23 Feb 2026 07:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15918 Pre consultation under the CBIC Master Circular is mandatory before issuing show cause notices or passing original orders in high value central excise and service tax cases, and departmental actions taken without such consultation are procedurally impermissible. A Board instruction excluding extended limitation cases from pre consultation was held untenable because invocation of extended limitation is a factual matter contestable by the assessee, and therefore does not justify unilateral departmental dispensation of the consultation requirement. Articles Central Excise Mon, 23 Feb 2026 07:39:43 +0530 https://www.taxtmi.com/article/detailed?id=15918