TMI Blog2010 (7) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. - 735 of 2009 - - - Dated:- 22-7-2010 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce made for the period from August 2003 to February 2008 should not be demanded and recovered from them in terms of the condition 3(v)(a) of said Notification/ under the proviso (1) to section 11A of Central Excise Act, 1944 considering the assessee obtained the certificate by reason of fraud, collusion, willful misstatement, suppression of the facts and contravening the provisions of the Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion granted in favour of the petitioner is dated 28.7.2003, the learned counsel for the respondents had been called upon by the Court to explain as to why the show cause notice should not be considered to have been issued beyond the extended period of limitation as provided under section 11A of the Act. 4. Learned counsel for the respondents has invited attention to the impugned show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tries and Mines Department, Government of Gujarat and the Chief Commissioner, Central Excise and Customs, Ahmedabad under Notification No.39/2001. Thus, the certificate in question having been issued by the Committee constituted under the above referred notification, prima facie, the Commissioner, Central Excise, Rajkot who has issued the show cause notice has no jurisdiction to adjudicate on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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