https://www.taxtmi.com/caselaws?id=377796 Section 38A of the Central Excise Act preserves pending proceedings under the erstwhile MODVAT regime, so a show cause notice issued under Rule 57I before substitution of the rules could validly continue. However, where the demand rests substantially on statements and documentary material, adjudication cannot stand if cross-examination is denied and relied-upon documents are not supplied, because that breaches natural justice. On those principles, the notice was restored for fresh adjudication after fair procedure, while the saving provision was applied in favour of the Revenue and the natural justice objection in favour of the assessee. en-us Mon, 01 Apr 2019 00:00:00 +0530 Wed, 13 Nov 2019 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377796 Section 38A of the Central Excise Act preserves pending proceedings under the erstwhile MODVAT regime, so a show cause notice issued under Rule 57I before substitution of the rules could validly continue. However, where the demand rests substantially on statements and documentary material, adjudication cannot stand if cross-examination is denied and relied-upon documents are not supplied, because that breaches natural justice. On those principles, the notice was restored for fresh adjudication after fair procedure, while the saving provision was applied in favour of the Revenue and the natural justice objection in favour of the assessee. Case-Laws Central Excise Mon, 01 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377796