CBEC Master Circular on Show Cause Notices (SCN), Adjudication & Recovery under Central Excise/ Service Tax
CBEC’s Master Circular on ‘Show Cause Notices, Adjudication & Recovery Proceedings’ is a compilation of relevant legal and statutory provisions of the past circulars and to rescind circulars which have lost relevance. Annexure I provides list of the 89 circulars which stand rescinded and Annexure II lists 3 self contained circulars which have not been rescinded. It may be noted that CBEC was in receipt of references for clarification/ uniformity on certain issues addressed by these 92 circulars.
1. Kind attention is invited to Ninety two Circulars and Instructions on Show Cause Notices and Adjudication issued by the Board from time to time, placed at the Annexures to this Master Circular. These circulars address references from trade and field formations and provide clarity and uniformity on the issues raised. Board undertakes exercise of consolidating these circulars from time to time so as to ensure clarity and ease of reference. This master circular on the subject of show cause notices, adjudication proceedings and recovery is an effort to compile relevant legal and statutory provisions, circulars of the past and to rescind circulars which have lost relevance. Annexure-I to the circular provides list of the eighty nine circulars which stand rescinded. Three circulars listed in Annexure-II have not been rescinded as they contain comprehensive instructions on the subject they address.
2. The master circular is divided into four parts. Part I deals with Show Cause Notice related issues, Part II deals with issues related to Adjudication proceedings, Part III deals with closure of proceedings and recovery of duty and Part IV deals with miscellaneous issues.
3. The provisions of the Master Circular shall have overriding effect on the CBEC‟s Excise Manual of Supplementary Instructions to the extent they are in conflict. (…contd… please refer attachment for complete text)