2018 (12) TMI 1533

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....di For the Respondent : None ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Kamal Trivedi, Senior Advocate, learned counsel with Mr. Anuj K. Trivedi invited the attention of the court to the Central Excise and Service Tax Audit Manual, 2015, Annexure 'A' to the petition, and more particularly, Chapter 8 thereof which provides for Preparation of Draft Audit Report....

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....at based on the decision of MCM, the draft audit report should be finalized within thirty days from the date of the meeting. The Planning and Co-ordination Sections of Audit Commissionerate shall upload the FAR (Final Audit Report) using Audit Report Utility in ACES and issue FAR. A copy of the FAR, even if it is a NIL report, should be sent to the assessee/tax payer by e-mail and letter and neces....

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....sue of Show Cause Notice: Board has made pre show case notice consultation by the Principal Commissioner/ Commissioner prior to issue of show case notice in cases involving demands of duty above Rs. 50 lakhs (except for preventive/ offence related SCN's) mandatory vide instruction issued from F No. 1080/09/DLA/MISC/15 dated 21st December 2015. Such consultation shall be done by the adjudicatin....

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.... convenient date as their Directors were in New Delhi and their Excise Lawyer was also travelling. It was pointed out that thereafter, without any response to the same, the impugned show-cause notice came to be issued on 07.09.2018 and was served upon the petitioner at 13:15 p.m. It was submitted that the Final Audit Report, which is required to be served prior to the pre show-cause notice stage, ....