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2020 (1) TMI 1307 - SC - Central ExciseArea Based Exemption - exemption form levy of Central Excise - inclusion of certain Khasra Nos. of Village Ratanpura, Bajpura, Udham Singh Nagar so as to constitute a notified independent industrial area in order to avail of the exemption - HELD THAT:- The impugned order is completely beyond the scope of the High Court's power under the Constitution of India or any other law. The High Court did not have the power to set up a Committee and invested it with judicial powers. No Court of law can delegate its judicial function to any other authority. In our view, the order amounts to an obliteration to the functioning of the High Court. The direction is plainly unconstitutional and whimsical - We, accordingly, set aside the said order and dismiss the writ petitions. Petition dismissed.
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