https://www.taxtmi.com/caselaws?id=42896 Rule 57-I(1) of the Central Excise Rules, 1944 required the proper officer to issue a prior show cause notice before disallowing credit of duty paid on inputs. An assessment endorsement made without such notice could not be sustained as a final disallowance. In the absence of a counter affidavit, the assertion that no prior notice was given was accepted, and the endorsement was treated as a show cause notice to cure the procedural defect. The manufacturer was granted time to file an explanation, and the proper officer was directed to consider that explanation and pass orders according to law. en-us Tue, 04 Sep 1990 00:00:00 +0530 Mon, 14 Jun 2010 18:46:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42896 Rule 57-I(1) of the Central Excise Rules, 1944 required the proper officer to issue a prior show cause notice before disallowing credit of duty paid on inputs. An assessment endorsement made without such notice could not be sustained as a final disallowance. In the absence of a counter affidavit, the assertion that no prior notice was given was accepted, and the endorsement was treated as a show cause notice to cure the procedural defect. The manufacturer was granted time to file an explanation, and the proper officer was directed to consider that explanation and pass orders according to law. Case-Laws Central Excise Tue, 04 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42896