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

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....ioner, 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 vide Board's instruction dated 21.12.2015, issued vide F. No. 1080/09/DLA/MI....

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.... 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 notice consultation is case-specific and not formation specific. 5. It i....