https://www.taxtmi.com/caselaws?id=77853 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. en-us Thu, 22 Jul 2010 00:00:00 +0530 Sat, 16 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77853 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. Case-Laws Central Excise Thu, 22 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77853