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    <title>2026 (8) TMI 1394 - DELHI HIGH COURT</title>
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    <description>Judicial review of Settlement Commission orders made in discretionary jurisdiction is limited to statutory contravention, prejudice, fraud, bias, mala fides, or comparable jurisdictional defects. The adequacy and evidentiary value of material offered to substantiate reversal of CENVAT credit remain within the Settlement Commission&#039;s domain and cannot be reassessed in writ proceedings as though on appeal. A request for statutory records and invoices to verify the reversal was within the scope of an earlier remand permitting further information. As no jurisdictional infirmity was established, rejection of the claimed CENVAT-credit adjustment remained undisturbed.</description>
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      <description>Judicial review of Settlement Commission orders made in discretionary jurisdiction is limited to statutory contravention, prejudice, fraud, bias, mala fides, or comparable jurisdictional defects. The adequacy and evidentiary value of material offered to substantiate reversal of CENVAT credit remain within the Settlement Commission&#039;s domain and cannot be reassessed in writ proceedings as though on appeal. A request for statutory records and invoices to verify the reversal was within the scope of an earlier remand permitting further information. As no jurisdictional infirmity was established, rejection of the claimed CENVAT-credit adjustment remained undisturbed.</description>
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