The Central Board of Indirect Taxes and Customs has issued clarification regarding pre-show cause notice consultation for cases vide circular dated November 11, 2021. It is clarified that pre-show cause notice consultation shall not be mandatory for cases under Central Excise Act, 1944 or Finance Act 1994 for recovery of duties and taxes on allegations of either of the following:
- Fraud
- Collusion
- Wilful mistatement
- Suppression of Facts etc.
- Contravention of any of the provisions of Central Excise Act or Finance Act.
*Tanvi Singh, Editorial Assistant has reported this brief.
