https://www.taxtmi.com/caselaws?id=123343 Proceedings for recovery of Modvat credit and penalty were unsustainable because they were founded on the Central Excise Rules, 1944 after those rules had been substituted by the Central Excise Rules, 2002. The Tribunal held that action must be taken under the legally applicable regime, and the superseded rules could not support the show cause notice, demand, or penalty. On that basis, the notice was treated as bad in law and the impugned proceedings were set aside. en-us Tue, 12 Feb 2008 00:00:00 +0530 Tue, 12 Sep 2017 09:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123343 Proceedings for recovery of Modvat credit and penalty were unsustainable because they were founded on the Central Excise Rules, 1944 after those rules had been substituted by the Central Excise Rules, 2002. The Tribunal held that action must be taken under the legally applicable regime, and the superseded rules could not support the show cause notice, demand, or penalty. On that basis, the notice was treated as bad in law and the impugned proceedings were set aside. Case-Laws Central Excise Tue, 12 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123343