2026-VIL-762-GUJ-CE
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CENTRAL EXCISE High Court Cases

Central Excise - Jurisdiction to question certificate of eligibility issued by High Powered Committee constituted under Notification No.39/2001-CE – Petitioner-Manufacturer claimed central excise duty exemption for setting up new industrial unit in earthquake-hit area of Kachchh and claimed refund of duty paid on finished goods manufactured and cleared during exemption period – Dept issued notice after five years alleging that manufacturer obtained certificate of eligibility from High Powered Committee by misleading departmental officers and without actually setting up new unit - Whether Commissioner of Central Excise has jurisdiction to question validity of certificate issued by High Powered Committee by alleging fraud and misrepresentation - HELD - High Powered Committee consisting of Chief Commissioner of Central Excise and Principal Secretary to Government of Gujarat is statutory authority formed under Notification dated 31.07.2001 to issue certificate that unit is new unit set up during specified period. Allegations regarding misrepresentation and fraud in obtaining certificate can only be examined by the High Powered Committee which issued certificate - Commissioner of Central Excise has no jurisdiction to question certificate issued by statutory committee by alleging misrepresentation unless committee itself has doubted certificate or unless proceedings are initiated before committee itself – Further, the Commissioner did not inform committee about alleged misrepresentation nor took action against officers involved in verification. Commissioner accepted certificates and processed refunds based thereon - The Show-cause notice questioning certificate is illegal and without jurisdiction being bereft of authority. Respondent acted arbitrarily and abused its authority in issuing show-cause notice after five years. Show-cause notice is quashed and set aside – The petition is allowed
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