https://www.taxtmi.com/caselaws?id=87532 Rule 57-I of the Central Excise Rules, 1944 requires a show cause notice and an opportunity to the assessee before recovery of wrongly taken Modvat credit. Communications that set out the grounds for reversal of credit may be treated as notice in law, and the first issue was therefore held to be a fit question of law for reference. The second proposed issue was rejected because it turned only on factual appreciation and did not raise an independent question of law. en-us Mon, 19 May 1997 00:00:00 +0530 Tue, 06 Sep 2011 16:11:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87532 Rule 57-I of the Central Excise Rules, 1944 requires a show cause notice and an opportunity to the assessee before recovery of wrongly taken Modvat credit. Communications that set out the grounds for reversal of credit may be treated as notice in law, and the first issue was therefore held to be a fit question of law for reference. The second proposed issue was rejected because it turned only on factual appreciation and did not raise an independent question of law. Case-Laws Central Excise Mon, 19 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87532