https://www.taxtmi.com/caselaws?id=43449 Recovery of wrongly availed MODVAT credit had to comply with Section 11A of the Central Excises and Salt Act, 1944 and the principles of natural justice. The Court held that pre-amendment Rule 57-I could not override the statutory requirement of prior notice, a show-cause opportunity, and a speaking order before credit was disallowed and recovered. Demand orders issued without such safeguards were quashed, while the revenue was left free to proceed afresh in accordance with law after issuing notices and granting an effective hearing. en-us Tue, 27 Oct 1992 00:00:00 +0530 Fri, 18 Jun 2010 11:19:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43449 Recovery of wrongly availed MODVAT credit had to comply with Section 11A of the Central Excises and Salt Act, 1944 and the principles of natural justice. The Court held that pre-amendment Rule 57-I could not override the statutory requirement of prior notice, a show-cause opportunity, and a speaking order before credit was disallowed and recovered. Demand orders issued without such safeguards were quashed, while the revenue was left free to proceed afresh in accordance with law after issuing notices and granting an effective hearing. Case-Laws Central Excise Tue, 27 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43449