https://www.taxtmi.com/caselaws?id=42753 Writ jurisdiction was held maintainable where assessment orders were passed without prior notice and the petitioners were not shown to have received the show cause notice, so the alternative remedy objection failed on natural justice grounds. The order dated 29 August 1986 modifying the MODVAT instructions was treated as prospective because it did not express retrospective operation and could not take away benefits already available under the earlier position. The second proviso to Rule 57G(2) was construed strictly as a limited exception to the general requirement of duty-paying documents, and a manufacturer claiming deemed credit had to first show that the inputs were not covered by the notified exclusions before the department could contest the claim. en-us Mon, 04 Dec 1989 00:00:00 +0530 Mon, 14 Jun 2010 10:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42753 Writ jurisdiction was held maintainable where assessment orders were passed without prior notice and the petitioners were not shown to have received the show cause notice, so the alternative remedy objection failed on natural justice grounds. The order dated 29 August 1986 modifying the MODVAT instructions was treated as prospective because it did not express retrospective operation and could not take away benefits already available under the earlier position. The second proviso to Rule 57G(2) was construed strictly as a limited exception to the general requirement of duty-paying documents, and a manufacturer claiming deemed credit had to first show that the inputs were not covered by the notified exclusions before the department could contest the claim. Case-Laws Central Excise Mon, 04 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42753