The detailed procedure laid down regarding the adjudication of the Show Cause Notices issued on the basis of CERA/CRA objections

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CBEC

The CBEC vide Circular No. 1023/11/2016-CX dated April 8, 2016 laid down the detailed guideline which to be followed while adjudicating the Show Cause Notices issued on the basis of audit objections of Central Excise Revenue Audit (CERA) and Customs Revenue Audit (CRA), which is receipt audit wing of the Comptroller and Auditor General of India, and also clarified the procedure to followed by the Department and the CAG office while dealing with these objections.

Read more at: http://www.cbec.gov.in/resources//htdocs-cbec/excise/cx-circulars/cx-circulars-2016/circ1023-2016cx.pdf

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