Jurisdiction to question an exemption certificate was doubted, so the show cause notice was stayed pending final hearing.

A show cause notice questioning the validity of an exemption certificate issued by a committee under Notification No. 39/2001-CE was found to raise a prima facie jurisdictional issue because the Commissioner could not, at that stage, adjudicate on the certificate's validity. The petition was therefore protected by interim relief, and the notice was stayed until final disposal. The issue whether the notice was also issued within the extended limitation period under Section 11A of the Central Excise Act, 1944 was left open for final hearing.

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Issues: Whether the show cause notice could, prima facie, question the validity of the exemption certificate issued by the committee constituted under the notification, and whether interim protection should be granted against the notice.

Analysis: The certificate about completion of plant had been issued by a committee consisting of the Principal Secretary, Industries and Mines Department, Government of Gujarat and the Chief Commissioner, Central Excise and Customs, Ahmedabad under Notification No. 39/2001-CE. On that basis, the Commissioner who issued the show cause notice was held to have no prima facie jurisdiction to adjudicate upon the validity of the certificate itself. The question whether the notice was also within the extended period of limitation under Section 11A of the Central Excise Act, 1944 was left for consideration at the final hearing.

Conclusion: The challenge to the notice was entertained to the extent of interim protection, and the impugned show cause notice was stayed till the final disposal of the petition.

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