https://www.taxtmi.com/caselaws?id=386738 Accumulated excise credit entitlement was left open where the substantive factual and legal questions were unresolved. The Calcutta HC held that the competent authority should reconsider the request in a proper proceeding, after hearing the appellants and departmental representatives and considering the cited decisions and prior observations. The earlier order was set aside and the matter remanded for a reasoned determination, but the court did not finally decide the scope of the credit or the appellants' entitlement to utilise it. en-us Wed, 21 Aug 2019 00:00:00 +0530 Fri, 06 Nov 2020 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386738 Accumulated excise credit entitlement was left open where the substantive factual and legal questions were unresolved. The Calcutta HC held that the competent authority should reconsider the request in a proper proceeding, after hearing the appellants and departmental representatives and considering the cited decisions and prior observations. The earlier order was set aside and the matter remanded for a reasoned determination, but the court did not finally decide the scope of the credit or the appellants' entitlement to utilise it. Case-Laws Central Excise Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386738