2018 (2) TMI 1403

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....spondent and Mrs.R.Hemalatha, learned Senior Panel Counsel for respondents 2 to 4. 2. This Writ Petition has been filed by the petitioner/Assessee, challenging the show cause notice issued by the fourth respondent. The challenge to the impugned show cause notice is primarily on the ground that, though the notice is based upon the Audit objections, which were made by the third respondent, vide objections dated 10.08.2016, the reply given by the petitioner to the Audit objections dated 16.12.2016 have not even been referred to, much less considered. 3. The petitioner would state that, for the two valid reasons, the reply given by the petitioner to the Audit objections are required to be considered. Firstly, the Superintendent of Central Exc....

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....by the adjudicating authority with the assessee concerned. This is an important step towards trade facilitation and promoting voluntary compliance and to reduce the necessity of issuing show cause notice. 5. The concern of the CBEC appears to have been that, when large tax payers are visited with show cause notices, there should be a consultation process and the monetary limit has been fixed where duty demands are above Rs. 50 lakhs, except for preventive/offence related show cause notices. The Circular mandates that such consultation should be made by the Principal Commissioner / Commissioner prior to the issuance of show cause notice. Though the Circular dated 10.03.2017 came to be issued much after the impugned show cause notice, it rei....