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of <h1>Supreme Court emphasizes case-by-case review, disregarding past remarks.</h1> <h3>M/s JINDAL STEEL AND POWER LTD. Versus THE COMMISSIONER CUSTOMS CENTRAL EXCISE</h3> The Supreme Court condoned delay and clarified that the Adjudicating Authority must consider the case on its merits, uninfluenced by previous ... 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. 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.
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