CBEC proposes Master
Circular on Show Cause Notice, Adjudication and Recovery, consolidating 85
Circulars of Central Excise; Said Master Circular intends to compile relevant
legal and statutory provisions on the subject, and seeks comments / suggestions
by February 15; Draft Master Circular is divided into 4 parts wherein 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, while Part IV deals with miscellaneous issues (such as
service of decisions, orders, summons, de novo adjudication, and refund of
pre-deposit); Master Circular lays down inter alia structure of Show Cause
Notice – (a) introduction of the case, (b) legal frame work, (c) factual
statement & appreciation of evidences, (d) discussion, facts and legal
framework, (e) discussion on limitation, (f) calculation of duty and other
amounts due, (g) statement of charges, and (h) authority to adjudicate, and
reiterates that once the amount is paid, no coercive action shall be taken for
recovery of balance amount during pendency of appeal proceedings before
appellate authorities; Circular also states that refund of pre-deposit need not
be subjected to process of duty refund u/s 11B of Central Excise Act, and same
shall be paid with interest irrespective of whether the appellate order is
proposed to be challenged by Dept. or not; Lists down the 82 Circulars which
shall stand rescinded and 3 Circulars that would remain operative : CBEC
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