Retroactive document regularisation barred: past HCL certificates cannot be validated for Modvat credit and demands must be finalised. The administrative authority cannot prescribe or validate supporting documents with retrospective effect; therefore past certificates issued by M/s. Hindusthan Copper Limited cannot be regularised in lieu of Central Excise gate passes, and follow-up action to finalise demands and show cause notices against customers should be taken expeditiously.
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Provisions expressly mentioned in the judgment/order text.
Retroactive document regularisation barred: past HCL certificates cannot be validated for Modvat credit and demands must be finalised.
The administrative authority cannot prescribe or validate supporting documents with retrospective effect; therefore past certificates issued by M/s. Hindusthan Copper Limited cannot be regularised in lieu of Central Excise gate passes, and follow-up action to finalise demands and show cause notices against customers should be taken expeditiously.
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