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    <title>2000 (1) TMI 349 - CEGAT, NEW DELHI</title>
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    <description>Interest on reversed Modvat credit could not be recovered where the show cause notice sought only reversal of credit under Rule 57-I and contained no proposal for interest. The demand had to be confined to the grounds actually stated in the notice, and the later insertion of an interest provision did not cure the absence of notice. On that basis, the direction to recover interest was unsustainable and the assessee succeeded on the interest issue.</description>
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      <title>2000 (1) TMI 349 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=94508</link>
      <description>Interest on reversed Modvat credit could not be recovered where the show cause notice sought only reversal of credit under Rule 57-I and contained no proposal for interest. The demand had to be confined to the grounds actually stated in the notice, and the later insertion of an interest provision did not cure the absence of notice. On that basis, the direction to recover interest was unsustainable and the assessee succeeded on the interest issue.</description>
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