CBEC Master Circular (Draft) on Show Cause Notices (SCN), Adjudication & Recovery under Central Excise/ Service Tax
Draft CBEC Master Circular has been issued on Show Cause Notice, Adjudication and Recovery by consolidating 85 different circulars of Central Excise/ Service Tax. CBEC has requested the Stakeholders (Trade and Departmental Officers) to send suggestions/ feedback/ comments on the said draft latest by 15th Feb, 2017 via email (email@example.com).
The said draft intends to compile relevant legal and statutory provisions on the subject by including all relevant instructions issued in the past and by rescinding such instructions which are no longer relevant.
There are two Annexures to the attached draft of CBEC Master Circular, i.e. Annexure I (list of 82 circulars which are proposed to be rescinded) and Annexure II (list of 3 circulars which would remain operative as they contain comprehensive instructions on the subject they address).