The Central Board of Indirect Taxes and Customs vide circular dated 11 November, 2021 has issued clarification regarding pre-show cause notice consultation for cases. 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:
- Fraud
- Collusion
- Wilful mistatement
- Suppression of Facts etc.