https://www.taxtmi.com/caselaws?id=100944 Show-cause notices for disallowance and recovery of wrongly availed Modvat credit were invalid where they were issued by the Range Superintendent instead of the officer vested with adjudicating authority under the applicable Board circular. The circular in force required recovery proceedings under Rule 57-I to be initiated and adjudicated by the competent adjudicating authority, and no contrary jurisdictional basis was shown. On that footing, notices issued by an unauthorised officer were without authority and liable to be set aside. en-us Fri, 21 Dec 2001 00:00:00 +0530 Wed, 08 Feb 2012 10:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100944 Show-cause notices for disallowance and recovery of wrongly availed Modvat credit were invalid where they were issued by the Range Superintendent instead of the officer vested with adjudicating authority under the applicable Board circular. The circular in force required recovery proceedings under Rule 57-I to be initiated and adjudicated by the competent adjudicating authority, and no contrary jurisdictional basis was shown. On that footing, notices issued by an unauthorised officer were without authority and liable to be set aside. Case-Laws Central Excise Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100944