https://www.taxtmi.com/caselaws?id=81221 Demand of wrongly availed credit under Rule 56A(5) of the Central Excise Rules had to be initiated by the competent authority through a show cause notice and after granting a hearing. A direct demand letter issued by the Superintendent without following that statutory procedure was beyond jurisdiction and void ab initio, so it was unenforceable. Because the underlying demand was void, the Assistant Collector's consequential adjustment of the alleged recovery against the refund could not independently survive and was not sustainable. The impugned recovery action therefore failed for non-compliance with the prescribed procedure and lack of authority. en-us Tue, 29 Jan 1991 00:00:00 +0530 Thu, 23 Jun 2011 11:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81221 Demand of wrongly availed credit under Rule 56A(5) of the Central Excise Rules had to be initiated by the competent authority through a show cause notice and after granting a hearing. A direct demand letter issued by the Superintendent without following that statutory procedure was beyond jurisdiction and void ab initio, so it was unenforceable. Because the underlying demand was void, the Assistant Collector's consequential adjustment of the alleged recovery against the refund could not independently survive and was not sustainable. The impugned recovery action therefore failed for non-compliance with the prescribed procedure and lack of authority. Case-Laws Central Excise Tue, 29 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81221