2009 (1) TMI 703 - AT - Central Excise

Show Cause Notice - Validity of - Held that - The said show cause notice was issued in terms of the provisions of erstwhile Rule 57-I - the show cause notice proposing recovery of wrongly availed Modvat credit in terms of the provisions of law which had become non est cannot be held to be a valid notice.

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the respondent, citing that a show cause notice issued under an erstwhile rule that was no longer in effect was not valid. The Revenue's appeal was rejected based on this ground.