1999 (1) TMI 483

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..... . This is an appeal filed by the appellants against the decision of the Collector of Central Excise (Appeals), Mumbai made in Order-in-Appeal No. GS/1028/B-I/93 received by the assessee on 6-10-1993 whereunder the Collector (Appeals) have denied Modvat credit on the inputs on the basis of documents issued two years prior to the date of availment of credit and therefore it was irregularly tak .....

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..... case where Rule 57-I is not at all applicable. Therefore, reference to Rule 57F(2) is absolutely wrong as the facts do not warrant the same. He further emphasises the fact that show cause notice is too criptic and vague in as much as it does not show the basis on which the Superintendent comes to the prima facie conclusion that the Trade Notice 89/1989 has not been complied with. He emphasises th .....

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..... sued on 3-11-1989 would be applicable to the facts of the case and how the appellant has transgressed the provisions thereof. No doubt the A.C. has given full detailed order as also the Collector (Appeals) but yet I am of the view that the quasi-judicial authorities cannot proceed unless the basis on which the proceedings are initiated is reflected in the Show Cause Notice. Hence I am of the view .....

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