CBEC has issued Master Circular No. 1053/02/2017 – CX related to Show Cause Notice, Adjudication and Recovery on 10th March, 2017.
The said circular has been issued by consolidating various circulars issued by board time to time. This 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.
Click here to refer the said circular circ1053-2017cx_Master circular