https://www.taxtmi.com/caselaws?id=757625 A demand for reversal of MODVAT credit cannot be sustained on a statutory basis materially different from the one stated in the show-cause notice unless the assessee is put to notice and given a fair opportunity to respond. A mere wrong citation may not invalidate proceedings, but where the authority shifts from Rule 57U to Rule 57AH, and that shift affects limitation and liability, procedural fairness requires prior notice of the altered basis. The article emphasises that recovery cannot be enlarged by changing the legal footing midstream without hearing the assessee. en-us Thu, 29 Aug 2024 00:00:00 +0530 Fri, 30 Aug 2024 08:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757625 A demand for reversal of MODVAT credit cannot be sustained on a statutory basis materially different from the one stated in the show-cause notice unless the assessee is put to notice and given a fair opportunity to respond. A mere wrong citation may not invalidate proceedings, but where the authority shifts from Rule 57U to Rule 57AH, and that shift affects limitation and liability, procedural fairness requires prior notice of the altered basis. The article emphasises that recovery cannot be enlarged by changing the legal footing midstream without hearing the assessee. Case-Laws Central Excise Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757625