Circular No. 291/7/97-CX I am directed to invite your attention to the instructions issued vide telex of even number dated 15.1.1997 regarding the subject matter.
Circular No. 290/6/97-CX As per existing instructions, a party has an option to waive show cause notice provided the charges are explained to the party. However, it has come to the notice that in some cases such waiving of show cause notice is creating problems particularly when cases involve offences or high stakes and / or involve offences or high stakes and/ or involve legal questions.
