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Date: 10-03-2017
Notification No: Circular No. 1053/02/2017-CX
Issuing Authority: Central Excise  
Type: Circular
File No: F.No. 96/1/2017-CX.I
Subject: Master Circular on Show Cause Notice, Adjudication and Recovery –reg.

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

Circular No. 1053/02/2017-CX

Dated the 10th March, 2017

The Principal Chief Commissioner/Chief Commissioners of Central Excise (All)
The Principal Chief Commissioner/Chief Commissioners of Central Excise and ServiceTax (All)
The Principal Chief Commissioner/Chief Commissioners of Service Tax (All)
The Principal Commissioner / Chief Commissioners of Customs (All)

Subject: Master Circular on Show Cause Notice, Adjudication and Recovery –reg.


Kind attention is invited to Ninety two Circulars and Instructions on Show CauseNotices and Adjudication issued by the Board from time to time, placed at the Annexures tothis Master Circular. These circulars address references from trade and field formations andprovide clarity and uniformity on the issues raised. Board undertakes exercise ofconsolidating these circulars from time to time so as to ensure clarity and ease of reference.This master circular on the subject of show cause notices, adjudication proceedings andrecovery is an effort to compile relevant legal and statutory provisions, circulars of the pastand to rescind circulars which have lost relevance. Annexure-I to the circular provides list ofthe eighty nine circulars which stand rescinded. Three circulars listed in Annexure-II have notbeen rescinded as they contain comprehensive instructions on the subject they address.

2. The master circular is divided into four parts. Part I deals with Show Cause Noticerelated issues, Part II deals with issues related to Adjudication proceedings, Part III deals withclosure of proceedings and recovery of duty and Part IV deals with miscellaneous issues.

3. The provisions of the Master Circular shall have overriding effect on the CBEC‟sExcise Manual of Supplementary Instructions to the extent they are in conflict.

4. Difficulty, if any, in the implementation of this Circular may be brought to the noticeof the Board. Hindi version will follow.

Shankar Prasad Sarma
Under Secretary to the Government of India
[F.No. 96/1/2017-CX.I]



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