https://www.taxtmi.com/caselaws?id=126424 Central excise proceedings may sustain duty recovery, interest and penalty where inputs are removed without reversing Modvat credit or complying with prescribed procedures, provided the show-cause notice alleges the relevant contraventions, non-payment of duty and intent to evade. Confirmation of duty is within the notice's scope when those allegations are expressly made. Prior reversal of credit before issuance of the notice does not by itself eliminate penal exposure under Section 11AC where intent-related allegations remain unrebutted. Interest consequences may also follow where the statutory conditions are met. en-us Fri, 29 May 2009 00:00:00 +0530 Thu, 03 Aug 2017 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126424 Central excise proceedings may sustain duty recovery, interest and penalty where inputs are removed without reversing Modvat credit or complying with prescribed procedures, provided the show-cause notice alleges the relevant contraventions, non-payment of duty and intent to evade. Confirmation of duty is within the notice's scope when those allegations are expressly made. Prior reversal of credit before issuance of the notice does not by itself eliminate penal exposure under Section 11AC where intent-related allegations remain unrebutted. Interest consequences may also follow where the statutory conditions are met. Case-Laws Central Excise Fri, 29 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126424