https://www.taxtmi.com/caselaws?id=80394 The Appellate Tribunal CEGAT, Madras, held that the Superintendent of Central Excise's demand-cum-show cause notice was invalid, leading to the reversal of the Assistant Collector's decision to reverse Modvat credit. The Tribunal emphasized the necessity of proper show cause notices for disallowing Modvat credit, ruling that the Superintendent lacked jurisdiction in issuing the notice. The Tribunal also clarified that the Superintendent's order was not under appeal, expunging any observations regarding its validity. en-us Tue, 28 Nov 1989 00:00:00 +0530 Thu, 16 Jun 2011 15:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80394 The Appellate Tribunal CEGAT, Madras, held that the Superintendent of Central Excise's demand-cum-show cause notice was invalid, leading to the reversal of the Assistant Collector's decision to reverse Modvat credit. The Tribunal emphasized the necessity of proper show cause notices for disallowing Modvat credit, ruling that the Superintendent lacked jurisdiction in issuing the notice. The Tribunal also clarified that the Superintendent's order was not under appeal, expunging any observations regarding its validity. Case-Laws Central Excise Tue, 28 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80394