Department cannot reject certificate issued by competent authority

CA Urvashi Porwal Brief of the Case In the case of Dhar Cement Ltd. Vs. C.C.E., it was held that the Department cannot reject the certificate issued by the competent authority. In case the certificate was obtained by mis-representation or not presenting full facts the only option left to the department is to approach the competent authority with all the evidences to modify/cancel the certificate issued already. Facts of the Case The appellants are engaged in the manufacture of cement liable to Central Excise Duty.  They claimed benefit of Notification No.24/1991-CE dated 25.07.1991 and 5/199...