https://www.taxtmi.com/caselaws?id=214941 Where MODVAT credit or other tax benefits are denied or withdrawn, natural justice requires prior notice stating the grounds and an opportunity to respond before any adverse order is passed. On the undisputed facts, the authorities had correctly found that the adjudicating authority acted without issuing a show cause notice before denying credit on capital goods. The proposed reference questions therefore did not raise any arguable or referable question of law under Section 35-H(1) of the Central Excise Act, 1944, and the reference application was rejected as not maintainable. en-us Mon, 18 Jun 2012 00:00:00 +0530 Mon, 21 Apr 2014 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214941 Where MODVAT credit or other tax benefits are denied or withdrawn, natural justice requires prior notice stating the grounds and an opportunity to respond before any adverse order is passed. On the undisputed facts, the authorities had correctly found that the adjudicating authority acted without issuing a show cause notice before denying credit on capital goods. The proposed reference questions therefore did not raise any arguable or referable question of law under Section 35-H(1) of the Central Excise Act, 1944, and the reference application was rejected as not maintainable. Case-Laws Central Excise Mon, 18 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214941