Held - By master circular No.1053/02/2017 dated 10.03.2017, issued by the Central Board of Excise and Customs, it is mandatory to issue a pre-show .....

Held - This is precisely the reason the Central Board in its master circular dated 10th March, 2017 has directed that the authority, who has issued.....

Held – While issuing an intimation, the proper officer in the notice could not have said that failure on the part of the noticee may entail the c.....

Held - We are of the view that the contesting respondents were mandatorily required to have a pre-show cause notice consultation with the petitione.....

Held -  We are of the view that “voluntary statements” recorded before the Senior Intelligence Officer cannot constitute pre-show cause no.....

Held - A perusal of the impugned show-cause notice issued under section 73 of the Act shows that it completely lacks in fulfilling the ingredients .....