2001 (12) TMI 369

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.... JDR, for the Respondent. [Order]. - I have examined the records and heard both sides. The appeal is against denial of Modvat credit on inputs to the appellants by the authorities below. Two show-cause notices dated 8-8-90 and 17-9-90 issued by the Central Excise Range Superintendent have led to this appeal. The appellants have taken a specific plea in this appeal that, at the material time,....

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....cating officer should issue show-cause notice for recovery of the duty and shall adjudicate the same under Rule 57-I. The show-cause notices under reference were issued in August and September, 1990 when the above Circular was in force. Ld. JDR, Shri B.C. Mahey has not cited any change of the above jurisdictional position. Ld. Counsel has prayed for setting aside the show-cause notices and all the....