Proposed Master circular on Show Couse Notice, Adjudication and Recovery
The Central Board of Excise and Customs has proposed to issue a Master Circular on issues relating to Show Couse Notice, Adjudication and Recovery by compiling 85 Circulars of Central Excise
The objective of said master circular is to compile all relevant legal and statutory provisions relating to Show Cause Notice, Adjudication and Recovery by compiling all relevant circulars and to rescind the Circulars which are no longer relevant.
The Proposed Master circulars contain two Annexures, Annexure-I & Annexure- II. Annexure – I deals with the list of Eighty Two circulars which will be rescinded by the proposed Master Circular and Annexure – II deals with the list of three circulars which will remain operative as it contains comprehensive instructions.
Further, the proposed Master circular is divided into 4 parts. Part 1 deals with Show Cause Notice, Part II deals with Adjudication of Show Cause Notice, Part III deals with Confirmed demands/Recovery of duty and Part IV deals with remaining Miscellaneous issues.
The board has invited feedback/suggestion from trade bodies and department officer on draft Master circular by February 15, 2017. Suggestions/feedback can be sent to following E-mail ID: email@example.com