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HC upheld the Department's right to proceed with CENVAT credit assessment despite quashed show cause notice. The initial ruling specifically permitted authorities to continue proceedings to exclude value of free materials used by Assessee, following established precedent. Both adjudicating authority and CESTAT erred in interpreting that quashed SCN precluded adjudication of other demands. The Court clarified that remaining demands require factual adjudication per law, emphasizing that original Division Bench order explicitly allowed Department to proceed with value exclusion determination under Central Excise Act provisions.
HC upheld the Department's right to proceed with CENVAT credit assessment despite quashed show cause notice. The initial ruling specifically permitted authorities to continue proceedings to exclude value of free materials used by Assessee, following established precedent. Both adjudicating authority and CESTAT erred in interpreting that quashed SCN precluded adjudication of other demands. The Court clarified that remaining demands require factual adjudication per law, emphasizing that original Division Bench order explicitly allowed Department to proceed with value exclusion determination under Central Excise Act provisions.
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