https://www.taxtmi.com/caselaws?id=108106 Departmental correspondence that gave the assessee a reasonable impression that Modvat credit was still under reconsideration could not be treated mechanically as a final appealable order for limitation purposes, so the appeal was not time-barred on the basis adopted below. A disallowance of credit made without observance of natural justice was also unsustainable, because it could not finally determine the assessee's rights without hearing and evidence. The impugned order was therefore set aside and the matter remitted for fresh adjudication after giving the assessee an opportunity to produce evidence. en-us Fri, 24 Jan 1997 00:00:00 +0530 Wed, 28 Mar 2012 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108106 Departmental correspondence that gave the assessee a reasonable impression that Modvat credit was still under reconsideration could not be treated mechanically as a final appealable order for limitation purposes, so the appeal was not time-barred on the basis adopted below. A disallowance of credit made without observance of natural justice was also unsustainable, because it could not finally determine the assessee's rights without hearing and evidence. The impugned order was therefore set aside and the matter remitted for fresh adjudication after giving the assessee an opportunity to produce evidence. Case-Laws Central Excise Fri, 24 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108106