https://www.taxtmi.com/caselaws?id=260374 The Court held that the Superintendent of Central Excise lacked authority to issue show cause notices for the recovery of Modvat credit, emphasizing that only the Assistant Commissioner or Collector had jurisdiction for such actions. Additionally, the Court reaffirmed the binding nature of departmental circulars unless contrary to established law, leading to the quashing of the unauthorized notices and the disposal of related proceedings. en-us Thu, 04 Sep 2014 00:00:00 +0530 Wed, 10 Jun 2015 06:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260374 The Court held that the Superintendent of Central Excise lacked authority to issue show cause notices for the recovery of Modvat credit, emphasizing that only the Assistant Commissioner or Collector had jurisdiction for such actions. Additionally, the Court reaffirmed the binding nature of departmental circulars unless contrary to established law, leading to the quashing of the unauthorized notices and the disposal of related proceedings. Case-Laws Central Excise Thu, 04 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260374