https://www.taxtmi.com/caselaws?id=788219 Pre-show consultation requirement in Board circulars was held mandatory where demands exceed the specified threshold; the court applied the Board's binding instructions and prescribed modes of service to conclude that a summons or alternative intimation cannot substitute for the distinct pre-consultation notice mandated by the circulars. Reliance on prior Division Bench precedent addressing identical defects reinforced that failure to issue the prescribed consultation notice vitiates the subsequent show cause notice. Outcome: the challenged show cause notice was quashed and the Department directed to issue and complete the prescribed pre-consultation process within specified timelines before proceeding further. en-us Thu, 12 Mar 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788219 Pre-show consultation requirement in Board circulars was held mandatory where demands exceed the specified threshold; the court applied the Board's binding instructions and prescribed modes of service to conclude that a summons or alternative intimation cannot substitute for the distinct pre-consultation notice mandated by the circulars. Reliance on prior Division Bench precedent addressing identical defects reinforced that failure to issue the prescribed consultation notice vitiates the subsequent show cause notice. Outcome: the challenged show cause notice was quashed and the Department directed to issue and complete the prescribed pre-consultation process within specified timelines before proceeding further. Case-Laws Central Excise Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788219