Clarification on holding of Pre-Show Cause Notice Consultation

The Central Board of Indirect Taxes and Customs vide notification dated the 19th Nov.,2020 has issued Clarification on holding of Pre-Show Cause Notice Consultation. It is 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.

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