https://www.taxtmi.com/caselaws?id=53253 Where a statute vests the power to fix, modify and certify export quota in a designated authority, another authority cannot independently reopen or challenge a certified fulfilment of that quota without statutory competence. The designated authority's certification that the export obligation was fulfilled was binding, so the Central Excise authorities could not substitute their own view or initiate proceedings under Section 7 of the Sugar Export Promotion Act, 1958 on that basis. The proceedings were held unsustainable and the demand was set aside. en-us Thu, 25 Mar 2004 00:00:00 +0530 Mon, 11 Oct 2010 17:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53253 Where a statute vests the power to fix, modify and certify export quota in a designated authority, another authority cannot independently reopen or challenge a certified fulfilment of that quota without statutory competence. The designated authority's certification that the export obligation was fulfilled was binding, so the Central Excise authorities could not substitute their own view or initiate proceedings under Section 7 of the Sugar Export Promotion Act, 1958 on that basis. The proceedings were held unsustainable and the demand was set aside. Case-Laws Central Excise Thu, 25 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53253