https://www.taxtmi.com/caselaws?id=51119 Remission of duty for destroyed expired medicines having already been accepted, the authority on remand was confined to passing a speaking order after hearing the assessee and could not reopen that settled issue. The demand based on reversal of Modvat credit on inputs used in the finished goods failed because the assessee's eligibility to the credit had also been accepted. In the absence of a legal basis to require reversal of credit, the demand raised under Rule 9(2) read with Section 11A(1) of the Central Excise Act, 1944 was unsustainable and was set aside. en-us Thu, 24 Jan 2002 00:00:00 +0530 Wed, 22 Sep 2010 17:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51119 Remission of duty for destroyed expired medicines having already been accepted, the authority on remand was confined to passing a speaking order after hearing the assessee and could not reopen that settled issue. The demand based on reversal of Modvat credit on inputs used in the finished goods failed because the assessee's eligibility to the credit had also been accepted. In the absence of a legal basis to require reversal of credit, the demand raised under Rule 9(2) read with Section 11A(1) of the Central Excise Act, 1944 was unsustainable and was set aside. Case-Laws Central Excise Thu, 24 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51119