https://www.taxtmi.com/caselaws?id=168655 Restrictions on monthly payment facility and CENVAT credit imposed under the special procedure in Rule 12AA of the CENVAT Credit Rules and Rule 12CC of the Central Excise Rules could not stand where the Department relied on undisclosed documents and statements. Although the procedure is summary and based on prima facie satisfaction, it still has civil consequences and requires a meaningful opportunity of hearing. Because the materials forming the adverse view were neither supplied with the show cause notice nor made available despite repeated requests, and no inspection was offered as an alternative, the assessee was denied an effective chance to answer the case. The impugned order was set aside for violation of natural justice. en-us Thu, 14 Jul 2011 00:00:00 +0530 Thu, 19 Mar 2015 16:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168655 Restrictions on monthly payment facility and CENVAT credit imposed under the special procedure in Rule 12AA of the CENVAT Credit Rules and Rule 12CC of the Central Excise Rules could not stand where the Department relied on undisclosed documents and statements. Although the procedure is summary and based on prima facie satisfaction, it still has civil consequences and requires a meaningful opportunity of hearing. Because the materials forming the adverse view were neither supplied with the show cause notice nor made available despite repeated requests, and no inspection was offered as an alternative, the assessee was denied an effective chance to answer the case. The impugned order was set aside for violation of natural justice. Case-Laws Central Excise Thu, 14 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168655