In determination of contribution under section 45A, a show cause notice is issued which provides an apportunity for a personal hearing by fixing a date and to produce the required documents to establish the stand and also to file a detailed statement of contributions due.
C-18 may on actual basis or on adhoc basic. It may be for interest.
Whereas D-18 is a show cause notice for determination and recovery of damages under regulation 32 & section 85 B(1). This notice also provides an opportunity for personal hearing with necessary documents to explain the case.
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