https://www.taxtmi.com/caselaws?id=82755 Modvat credit could not be denied or recovered merely on the basis of an RT-12 endorsement recording alleged excess credit, because such an entry was only an internal remark and not a valid show cause notice. Recovery of duty or reversal of credit had to follow the prescribed excise procedure, and the absence of proper notice made any later dispute about insertion of the duty rate legally irrelevant. The Department's attempt to sustain recovery without issuing the requisite notice was rejected, and the assessee's credit was sustained. en-us Fri, 29 Jan 1993 00:00:00 +0530 Thu, 07 Jul 2011 11:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82755 Modvat credit could not be denied or recovered merely on the basis of an RT-12 endorsement recording alleged excess credit, because such an entry was only an internal remark and not a valid show cause notice. Recovery of duty or reversal of credit had to follow the prescribed excise procedure, and the absence of proper notice made any later dispute about insertion of the duty rate legally irrelevant. The Department's attempt to sustain recovery without issuing the requisite notice was rejected, and the assessee's credit was sustained. Case-Laws Central Excise Fri, 29 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82755