https://www.taxtmi.com/caselaws?id=33329 Show cause notices issued by the jurisdictional Central Excise officer were valid where the governing rule and circulars permitted issuance by the Range Superintendent, and no prejudice to the assessee was shown; the competence challenge therefore failed. The six-month restriction for availing Modvat credit was held applicable to the period in dispute under Rule 57G(2), and an earlier unchallenged Tribunal order on that limitation issue had attained finality between the parties, so the matter could not be reopened in reference proceedings. The reference was answered in favour of the Revenue. en-us Wed, 18 Mar 2009 00:00:00 +0530 Thu, 08 Oct 2009 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33329 Show cause notices issued by the jurisdictional Central Excise officer were valid where the governing rule and circulars permitted issuance by the Range Superintendent, and no prejudice to the assessee was shown; the competence challenge therefore failed. The six-month restriction for availing Modvat credit was held applicable to the period in dispute under Rule 57G(2), and an earlier unchallenged Tribunal order on that limitation issue had attained finality between the parties, so the matter could not be reopened in reference proceedings. The reference was answered in favour of the Revenue. Case-Laws Central Excise Wed, 18 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33329