https://www.taxtmi.com/caselaws?id=116440 Recovery of Modvat credit on admitted shortages of inputs may be sustained where the show cause notice fully discloses the material facts, even if it cites Section 11A rather than Rule 57-I. The incorrect provision does not invalidate notice when the assessee is not prejudiced or taken by surprise. Voluntary reversal of credit before the notice, without protest or assertion of mistake, defeats a later limitation objection. The admitted input shortage shifts the burden to the assessee to explain it; independent proof of clandestine removal is unnecessary. Wrongful credit availment and clandestine clearance of finished goods support penalty and related duty liability. en-us Thu, 21 Apr 2005 00:00:00 +0530 Tue, 12 Jun 2012 15:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116440 Recovery of Modvat credit on admitted shortages of inputs may be sustained where the show cause notice fully discloses the material facts, even if it cites Section 11A rather than Rule 57-I. The incorrect provision does not invalidate notice when the assessee is not prejudiced or taken by surprise. Voluntary reversal of credit before the notice, without protest or assertion of mistake, defeats a later limitation objection. The admitted input shortage shifts the burden to the assessee to explain it; independent proof of clandestine removal is unnecessary. Wrongful credit availment and clandestine clearance of finished goods support penalty and related duty liability. Case-Laws Central Excise Thu, 21 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116440