2019 (3) TMI 862 - SCH - Central Excise

Re-credit of CENVAT Credit - Held that - The Adjudicating Authority must consider the entire matter on its own merits and in accordance with law uninfluenced by any observation in the impugned judgment. All contentions available to the parties are left open - SLP disposed off.

Summary

The Supreme Court condoned delay and clarified that the Adjudicating Authority must consider the case on its merits, uninfluenced by previous observations. The Special Leave Petition is disposed of.