https://www.taxtmi.com/caselaws?id=122921 Credit was reversed before the show cause notice, after the goods had been notified, and the Revenue did not dispute the assessee's reversal computation. On that prima facie basis, the Tribunal treated the lapse, if any, as procedural and distinguished cases where credit had not been reversed at all. It held that the assessee had shown sufficient compliance for interim purposes and granted waiver of pre-deposit and stay of recovery. en-us Thu, 28 Dec 2006 00:00:00 +0530 Tue, 21 Aug 2012 17:02:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122921 Credit was reversed before the show cause notice, after the goods had been notified, and the Revenue did not dispute the assessee's reversal computation. On that prima facie basis, the Tribunal treated the lapse, if any, as procedural and distinguished cases where credit had not been reversed at all. It held that the assessee had shown sufficient compliance for interim purposes and granted waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Thu, 28 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122921