Recovery of Modvat credit wrongly availed whether show cause notice is to be issued - Who are the officers competent to adjudicate Modvat cases - 57-I(i) vis-a-vis 11A - Clarification regarding

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....officers competent to adjudicate Modvat cases - 57-I(i) vis-a-vis 11A - Clarification regarding F. No. 267/104/87-CX.8 Dated 15-12-1987 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Recovery of Modvat credit wrongly availed whether show cause notice is to be issued - Who are the officers competent to adjudic....

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....) has brought to the notice of the Board in recent judgment of Indore High Court wherein it was held that it is mandatory to issue a show cause notice under Rule 57-I(i) before reversing a Modvat credit wrongly availed. He was therefore of the view that Board's instructions issued vide F. No. 267/73/87-CX.8, dated 8-9-1987 need revision. In the Board's aforesaid instructions it was directed that i....