https://www.taxtmi.com/caselaws?id=42687 Rule 57-I of the Central Excise Rules permitted disallowance and recovery of wrongly taken credit, but any adverse demand had to comply with natural justice. The authority was required to notify the manufacturer of the proposed action, state the grounds, and give an opportunity to explain before raising a demand, even if the rule did not expressly mandate notice. As the impugned demands were issued without such opportunity, they were held vulnerable for breach of natural justice and were quashed in favour of the assessee. en-us Sun, 31 Dec 1989 00:00:00 +0530 Sat, 12 Jun 2010 16:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42687 Rule 57-I of the Central Excise Rules permitted disallowance and recovery of wrongly taken credit, but any adverse demand had to comply with natural justice. The authority was required to notify the manufacturer of the proposed action, state the grounds, and give an opportunity to explain before raising a demand, even if the rule did not expressly mandate notice. As the impugned demands were issued without such opportunity, they were held vulnerable for breach of natural justice and were quashed in favour of the assessee. Case-Laws Central Excise Sun, 31 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42687