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2010 (7) TMI 171 - GUJARAT HIGH COURTArea based exemption- Jurisdiction to adjudicate validity of certificate. Certificate issued under Notification No. 39/2001-C.E. by committee consisting of principal, secretary, industries and mining department, Gujrat Government and Chief Commissioner of Central Excise, Ahmedabad. Revenue alleging that impugned certificate obtained by misleading department. Certificate having been issued by Committee constituted under the said notification, prima facie, Commissioner of Central Excise Rajkot not having jurisdiction to adjudicates its validity. Committee alone can take appropriate decision. Limitation to be considered during final hearing.
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