https://www.taxtmi.com/caselaws?id=202959 Settlement Commission proceedings did not bar the Department from issuing show-cause notices on reversal and re-credit of Modvat credit because that issue had not been examined by the Commission and was not treated as completed proceedings for invoking Section 32H; the preliminary objection was rejected. Credit reversed in the statutory returns at the instance of the Range Officer could not be re-credited suo motu without sanction of the proper officer, as the governing law contained no enabling provision for unilateral re-credit and the Larger Bench view controlled the dispute; the assessee's authorities were distinguished on facts. The Commissioner's orders were sustained and the appeals failed. en-us Wed, 01 Dec 2010 00:00:00 +0530 Wed, 27 Apr 2011 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202959 Settlement Commission proceedings did not bar the Department from issuing show-cause notices on reversal and re-credit of Modvat credit because that issue had not been examined by the Commission and was not treated as completed proceedings for invoking Section 32H; the preliminary objection was rejected. Credit reversed in the statutory returns at the instance of the Range Officer could not be re-credited suo motu without sanction of the proper officer, as the governing law contained no enabling provision for unilateral re-credit and the Larger Bench view controlled the dispute; the assessee's authorities were distinguished on facts. The Commissioner's orders were sustained and the appeals failed. Case-Laws Central Excise Wed, 01 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202959