2022 (2) TMI 1369

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.... dated October 11, 2021 issued by the CGST, Kolkata, Audit-I/respondent No. 2 concerned on the ground that the same was issued without granting or considering the prayer for adjournment to the hearing fixed by the respondent concerned on its notice of pre-show- cause notice consultation as per Circular No. 1076/02/2020 CX dated November 19, 2020 issued by the Central Board of Indirect Taxes and Customs relating to high pitch assessment involving demand above Rs. 50 lakhs and admittedly, in this case the demand involved is above Rs. 50 lakhs. 4. The petitioner submits that the respondent concerned had issued pre- show-cause-notice consultation by order dated October 5, 2021 at 5:27 p.m. asking the petitioner to appear on October 7, 2021 a....

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....aforesaid circular of the Board dated November 19, 2020 is relevant which is quoted hereinbelow : "Due to the above chance in monetary limits of adjudication and to lend clarity on this issue, it is hereby clarified that 'Pre show-cause notice' consultation with assessee, prior to issuance of SCN in case of demands of duty is above rupees 50 lakhs (except for preventive/ offence related SCN's), is mandatory and shall be done by the show- cause notice issuing authority." 5. The learned advocate appearing for the respondents-authority could not satisfy this court as to whether in response to the prayer of the petitioner for granting time to attend hearing in connection with the pre-show- cause-notice consultation any o....