https://www.taxtmi.com/caselaws?id=91225 The jurisdictional Superintendent of Central Excise was treated as competent to decide Modvat credit admissibility and to require reversal of credit wrongly availed under Rule 57-I. The Tribunal followed its earlier view that the Superintendent's action under the rule was quasi-judicial, so the objection that he lacked jurisdiction to issue the communication was not sustainable. The first appellate authority was therefore required to examine the dispute on merits. The matter was remitted for a fresh decision after hearing the respondent. en-us Fri, 17 Jul 1998 00:00:00 +0530 Fri, 14 Oct 2011 16:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91225 The jurisdictional Superintendent of Central Excise was treated as competent to decide Modvat credit admissibility and to require reversal of credit wrongly availed under Rule 57-I. The Tribunal followed its earlier view that the Superintendent's action under the rule was quasi-judicial, so the objection that he lacked jurisdiction to issue the communication was not sustainable. The first appellate authority was therefore required to examine the dispute on merits. The matter was remitted for a fresh decision after hearing the respondent. Case-Laws Central Excise Fri, 17 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91225