https://www.taxtmi.com/caselaws?id=74135 Recovery of proforma credit treated as wrongly availed could not be ordered without notice under Rule 56A(5) and compliance with natural justice. Although the substantive conditions for taking credit were satisfied, the application under Rule 56A(2) was filed late and the delay did not qualify for condonation under Rule 56A(2B). The credit was nevertheless treated as incorrect only because of that procedural lapse, and the demand was raised directly in the condonation order without the required recovery notice. The demand was therefore unsustainable and was set aside. en-us Thu, 01 Dec 1988 00:00:00 +0530 Mon, 06 Jun 2011 18:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74135 Recovery of proforma credit treated as wrongly availed could not be ordered without notice under Rule 56A(5) and compliance with natural justice. Although the substantive conditions for taking credit were satisfied, the application under Rule 56A(2) was filed late and the delay did not qualify for condonation under Rule 56A(2B). The credit was nevertheless treated as incorrect only because of that procedural lapse, and the demand was raised directly in the condonation order without the required recovery notice. The demand was therefore unsustainable and was set aside. Case-Laws Central Excise Thu, 01 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74135