https://www.taxtmi.com/caselaws?id=788087 Whether intimation to the jurisdictional superintendent under Rule 6(3A) of the Cenvat Credit Rules is substantive or procedural: the requirement is procedural and failure to give prior intimation does not justify rejection of a belated proportionate reversal. The rule prescribes calculation, provisional payment, annual finalisation, formulae and interest; correctness of the reversed amount and interest must be verified under the rule (including amended interest provisions). The matter is to be remitted for adjudicatory verification of the proportionate reversal and interest, with a remand order to be passed within eight weeks after submission of required details. en-us Fri, 13 Mar 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788087 Whether intimation to the jurisdictional superintendent under Rule 6(3A) of the Cenvat Credit Rules is substantive or procedural: the requirement is procedural and failure to give prior intimation does not justify rejection of a belated proportionate reversal. The rule prescribes calculation, provisional payment, annual finalisation, formulae and interest; correctness of the reversed amount and interest must be verified under the rule (including amended interest provisions). The matter is to be remitted for adjudicatory verification of the proportionate reversal and interest, with a remand order to be passed within eight weeks after submission of required details. Case-Laws Central Excise Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788087