Archive: 25 February 1997

Assessments whether provisional need for verification before issuing Show Cause Notice and passing the adjudication order -Reg

Circular No. 298/14/97-CX I am directed to say that a case has come to the notice of the Board wherein a Show Cause Notice was issued for demanding duty for a period of five years and the Commissioner while adjudicating the case held that the demand was time barred as there was no suppression of facts etc.