Clarification in respect of the Master Circular No. 1053/02/2017- CX dated 10.03.2017

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....21 To 1. The Pr. Chief Commissioner/Chief Commissioner, CGST & CX (All). 2. The Pr. Director General/Director General (All). Sir/Madam, Subject: - Clarification in respect of the Master Circular No. 1053/02/2017- CX dated 10.03.2017-reg. As a trade-facilitation measure, a concept of pre-show cause notice consultation in Central Excise and Service Tax was introduced vi....

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....preventive/offence related SCNs) is mandatory & shall be done by the Show cause notice issuing authority". 3. Subsequent to this, a reference has been received from the DGGI to clarify whether DGGI formations fall under the exception/exclusion category of the CBIC's instruction supra dated 21.12.2015 or otherwise. 4. In this regard, it is hereby clarified that exclusion from pro-show cause n....