https://www.taxtmi.com/caselaws?id=203947 Rule 12CC preventive action under the Central Excise Rules requires satisfaction of the prescribed monetary threshold before withdrawal of the monthly payment facility or restriction on Cenvat credit utilisation. Where the alleged evasion does not exceed that limit, the jurisdictional condition for invoking the measure is not met and the action cannot be sustained. The discussion also emphasises that any incidental preventive power under a taxing statute must be exercised through a fair, reasonable and proportionate procedure. On the stated facts, the preventive order was treated as unsustainable and quashed in favour of the assessee. en-us Tue, 05 Oct 2010 00:00:00 +0530 Thu, 02 Jun 2011 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203947 Rule 12CC preventive action under the Central Excise Rules requires satisfaction of the prescribed monetary threshold before withdrawal of the monthly payment facility or restriction on Cenvat credit utilisation. Where the alleged evasion does not exceed that limit, the jurisdictional condition for invoking the measure is not met and the action cannot be sustained. The discussion also emphasises that any incidental preventive power under a taxing statute must be exercised through a fair, reasonable and proportionate procedure. On the stated facts, the preventive order was treated as unsustainable and quashed in favour of the assessee. Case-Laws Central Excise Tue, 05 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203947