Court held that since the relief upon order had already been recalled, fresh decision made on its basis flawed . Accordingly the order is set aside and matter remanded to CESAT CA no 10950 of 2017 dt 1-08/2019.
CIT of CX. CUS & S. T. v. Bakelite Hylam Ltd. (2019) (27) G.S.T.L. 641 (SC)
Interpretation -Precedent -Recalled order cannot be relied upon as precedent.