https://www.taxtmi.com/circulars?id=6838 The Board clarifies that, under amended Rule 57I, show cause notices for wrongful availment of Modvat credit that allege suppression of facts, wilful misstatement or collusion and invoke the five year period must be issued and decided by Collectors; in other instances of wrongful availment, the respective adjudicating officers should issue and decide the notices. en-us Tue, 20 Dec 1988 00:00:00 +0530 Wed, 08 Jul 2009 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6838 The Board clarifies that, under amended Rule 57I, show cause notices for wrongful availment of Modvat credit that allege suppression of facts, wilful misstatement or collusion and invoke the five year period must be issued and decided by Collectors; in other instances of wrongful availment, the respective adjudicating officers should issue and decide the notices. Circulars Central Excise Tue, 20 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6838