https://www.taxtmi.com/caselaws?id=795466 A Central Excise Commissioner could not issue a show-cause notice to recover excise-duty refunds by challenging certificates issued by the statutory High Powered Committee under an exemption scheme. The scheme made Committee certification determinative of a unit's new status and prescribed plant-and-machinery investment; the certificates had followed departmental verification and were accepted when refunds were sanctioned. Allegations of misrepresentation directly attacked the certificates' validity, but no power authorised the Commissioner to reassess them and no reconsideration was sought from the Committee. The notice was therefore described as arbitrary, without jurisdiction, and an abuse of authority, and was quashed. en-us Wed, 15 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795466 A Central Excise Commissioner could not issue a show-cause notice to recover excise-duty refunds by challenging certificates issued by the statutory High Powered Committee under an exemption scheme. The scheme made Committee certification determinative of a unit's new status and prescribed plant-and-machinery investment; the certificates had followed departmental verification and were accepted when refunds were sanctioned. Allegations of misrepresentation directly attacked the certificates' validity, but no power authorised the Commissioner to reassess them and no reconsideration was sought from the Committee. The notice was therefore described as arbitrary, without jurisdiction, and an abuse of authority, and was quashed. Case-Laws Central Excise Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795466