2005 (9) TMI 544

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....ivastava, SDR, for the Respondent. [Order]. -  Appellants manufacture Pipe fittings falling under heading No. 73.07 of the CETA Schedule and, are assessee of Central Excise availing Modvat credit. Necessary declarations were filed with all the procedural formalities and availed the credit of Rs. 6,63,856.11 for the period 1-3-86 to 30-9-86. 2. By notice dtd. 6-10-88, the departm....

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....nbsp; That Mann Inds 1996 (88) E.L.T. 178 (Tri) is applicable to the present case (d)     that SCN is not time-barred since the demand effectively made by the assessment memorandum itself within the time limit under Rule 57I; (e)     that no SCN required to be issued once demand was made on respective RT 12 returns which has become final once it has no....

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....cation prior to the 1st day of March 1986, when used in the final products shall be allowed if duty has been paid on the inputs on or before the 31st day of January, 1986."           And in this case the benefit on Rule 56(A) of profrma credit was admissible under notification No. 201/79-C.E., as set off of duty paid on the raw materials and componen....

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....ot be upheld. Notice to issue recovery of credit is sine qua non to non-issue of such a notice would be violation of principles of natural justice. The issue of notice and providing that such a notice should have material relied upon therein so that the assessees can know the reasons why the credits are proposed to be denied are an essential requirement. Issue of notice cannot be dispensed. The re....