Adjudication/appeal proceedings in SCNs related to Audit Paras.

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....Instances have come to the notice of the Board, where show cause notices issued pursuant to admitted audit objections have been dropped by adjudicating authorities, without having referred the matter to the Ministry for taking up with the office of the CAG. Similarly, it has been observed that in some cases where show cause notices had been issued pursuant to admitted audit objections, and confirm....

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.... case later than 30 days. (b)     In cases where the Commissionerate contests the audit objection, protective SCN are still required to be issued pending decision by the office of the CAG, and they should be kept in call book till settlement of the objection by the CAG. (c)     In cases where a SCN is issued pursuant to admitting an audit objection, th....

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....CAG. (e)     In cases, where an adjudicating authority has confirmed a SCN, issued pursuant to an admitted audit objection, but the appellate authority sets aside the order (excepting cases where orders for de-novo proceedings are issued), before the Commissioner or the 'constituted committee' decide to accept such an order, a self contained and well reasoned proposal should....