๐๐ต๐ฒ๐ฐ๐ธ๐น๐ถ๐๐ ๐ณ๐ผ๐ฟ ๐๐ฎ๐ป๐ฑ๐น๐ถ๐ป๐ด ๐๐ฆ๐ง ๐ก๐ผ๐๐ถ๐ฐ๐ฒ๐ ๐จ/๐ ๐ณ๐ฏ ๐ณ๐ผ๐ฟ ๐๐ฌ ๐ฎ๐ฌ๐ญ๐ต-๐ฎ๐ฌ
1. ๐ฆ๐ฒ๐ฟ๐๐ถ๐ฐ๐ฒ ๐ผ๐ณ ๐ก๐ผ๐๐ถ๐ฐ๐ฒ: ๐ฆ๐ฒ๐ฐ. ๐ญ๐ฒ๐ต
1.1 The Notices must be served to you by 31-May-2024.
1.2 Notice could be served by sending email or upload on portal. ARR
1.3 Please check Notice tab and Additional Notice tab.
2. ๐๐๐ก
2.1 DIN is mandatory as per CBIC Circular No. 122 and 128
2.2 ARR: DIN is mandatory in few States also
2.3 As per Supreme Court direction DIN is mandatory for State Officers also. You can fight on this also.
3. ๐ก๐ผ๐๐ถ๐ฐ๐ฒ ๐บ๐๐๐ ๐ฐ๐ผ๐ป๐๐ฎ๐ถ๐ป ๐ฎ๐น๐น ๐ฒ๐๐๐ฒ๐ป๐๐ถ๐ฎ๐น ๐ฑ๐ฒ๐๐ฎ๐ถ๐น๐
3.1 CCE vs Brindavan Beverages (P) Ltd. (2007) 213 ELT 487 (SC)
3.2 Mehta Pharmaceuticals vs CCE (2003) 157 ELT 105 (Tri-Mum) ARR
3.3 CCE vs Bhikhalal Dwarkadas (1998) 99 ELT 438 (Tri-Del)
4. ๐๐ฒ๐บ๐ฎ๐ป๐ฑ ๐ถ๐ป ๐ก๐ผ๐๐ถ๐ฐ๐ฒ ๐บ๐๐๐ ๐ฏ๐ฒ ๐๐ถ๐๐ต๐ถ๐ป ๐ ๐ผ๐ป๐ฒ๐๐ฎ๐ฟ๐ ๐๐ถ๐บ๐ถ๐ ๐ผ๐ณ ๐๐ต๐ฒ ๐ข๐ณ๐ณ๐ถ๐ฐ๐ฒ๐ฟ
4.1 Pahawa Chemicals (P) Ltd. vs. CCE โ 2005 (181) ELT 339 (SC)
4.2 ARR: Palak Designer Diamond Jewellery Vs. UOI โ 2021 โ TIOL โ 424 โ CESTAT – AHM
4.3 Aeon Construction Products Ltd. vs. CCE โ 2005 (184) ELT 120 (SC)
4.4 Palak Designer Diamond Jewellery vs. UOI โ 2019-TIOL-1756-HC-AHM-CX
5. ๐ฆ๐ต๐ผ๐ ๐๐ฎ๐๐๐ฒ ๐ก๐ผ๐๐ถ๐ฐ๐ฒ ๐๐ต๐ฎ๐น๐น ๐ป๐ผ๐ ๐ฏ๐ฒ ๐ฏ๐ฎ๐๐ฒ๐ฑ ๐ผ๐ป ๐ฎ๐๐๐๐บ๐ฝ๐๐ถ๐ผ๐ป๐ ๐ฎ๐ป๐ฑ ๐ฝ๐ฟ๐ฒ๐๐๐บ๐ฝ๐๐ถ๐ผ๐ป๐
5.1 Oudh Sugar Mills Ltd. vs. UOI -1978 (2) ELT (J172) (SC): ARR
5.2 Hindustan Aluminium Corp. Ltd. vs. Supdt. of C.Ex. – 1981 (8) ELT 642 (Del.)
5.3 JBA Printing Inks Ltd. vs. UOI -1980 (6) ELT 121 (Mad)
5.3 JBA Printing Inks Ltd. vs. UOI -1980 (6) ELT 121 (Mad)
6. ๐ฆ๐๐ฟ๐๐ฐ๐๐๐ฟ๐ฒ ๐ผ๐ณ ๐ฆ๐๐ก
ARR: A SCN should ideally comprise of the following parts, though it may vary from case to case:
6.1 Introduction of the case
6.2 Legal framework
6.3 Factual statement and appreciation of evidences
6.4 Discussion, facts and legal frame work,
6.5 Discussion on Limitation: ARR
6.6 Calculation of duty and other amounts due
6.7 ARR: Statement of charges
6.8 Authority to adjudicate.
This list is based on Master Circular on Show Cause Notice, Adjudication and Recovery: 1053/2/2017- CX. dated 10-Mar-2017 issued by CBEC
7. ๐ฆ๐๐๐ฑ๐ ๐ฎ๐ป๐ฑ ๐๐ป๐ฎ๐น๐๐๐ถ๐ ๐ผ๐ณ ๐๐ต๐ฒ ๐ฆ๐๐ก
7.1 Make note of Facts of the Case
7.2 What is the basis of SCN/Demand