https://www.taxtmi.com/caselaws?id=100873 Modvat credit could not be disallowed or reversed unless the proper authority first issued a valid notice under Rule 57-I(1) of the Central Excise Rules, 1944. A departmental letter directing reversal was not itself a show cause notice, and the Commissioner (Appeals) had no statutory basis to convert that letter into one or remit the matter for adjudication on that footing. The comparison with Section 11A of the Central Excises and Salt Act, 1944 reinforced that proper notice is a prerequisite to adjudication. The direction treating the letter as a show cause notice was set aside, and the matter was decided in favour of the assessee. en-us Fri, 24 Aug 2001 00:00:00 +0530 Tue, 07 Feb 2012 15:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100873 Modvat credit could not be disallowed or reversed unless the proper authority first issued a valid notice under Rule 57-I(1) of the Central Excise Rules, 1944. A departmental letter directing reversal was not itself a show cause notice, and the Commissioner (Appeals) had no statutory basis to convert that letter into one or remit the matter for adjudication on that footing. The comparison with Section 11A of the Central Excises and Salt Act, 1944 reinforced that proper notice is a prerequisite to adjudication. The direction treating the letter as a show cause notice was set aside, and the matter was decided in favour of the assessee. Case-Laws Central Excise Fri, 24 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100873