2019 (5) TMI 1630

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....HARSHA DEVANI) 1. Mr. Paritosh Gupta, learned advocate for the petitioner has invited the attention of the court to Circular No.1053/2/2017-CX dated 10.3.2017 of the Central Board of Excise and Customs, New Delhi and more particularly, paragraph 5.0 thereof which provides for consultation with noticee before issue of show cause notice. It was pointed out that a pre-show cause notice came to be i....