https://www.taxtmi.com/caselaws?id=372962 The High Court of Madras, in a judgment by Mrs. Justice J. Nisha Banu, allowed the Writ Petition, quashing the Show Cause Notice dated 11.10.2010. The court found the demand for modvat credit arbitrary and not sustainable, as the Department had no objection until the court's ruling. The notice was deemed hit by limitation and an arbitrary exercise of authority, warranting interference under Article 226. The court held that the statutory remedy was not efficacious, justifying the Writ interference. The petitioner was not entitled to the modvat credit portion of the refund claim, which was directed to be disposed of according to the law. en-us Mon, 29 Oct 2018 00:00:00 +0530 Sat, 06 Apr 2019 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372962 The High Court of Madras, in a judgment by Mrs. Justice J. Nisha Banu, allowed the Writ Petition, quashing the Show Cause Notice dated 11.10.2010. The court found the demand for modvat credit arbitrary and not sustainable, as the Department had no objection until the court's ruling. The notice was deemed hit by limitation and an arbitrary exercise of authority, warranting interference under Article 226. The court held that the statutory remedy was not efficacious, justifying the Writ interference. The petitioner was not entitled to the modvat credit portion of the refund claim, which was directed to be disposed of according to the law. Case-Laws Central Excise Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372962