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Excise Commissioner Cannot Question HPC Eligibility Certificates: Gujarat HC
Case Law Details
- Case Name
- Jindal Saw Ltd. Vs Union of India & Ors. (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Jindal Saw Ltd. Vs Union of India & Ors. (Gujarat High Court)
The Gujarat High Court allowed the writ petition challenging the show cause notice dated 17.09.2008 issued by the Commissioner of Central Excise seeking recovery of refund granted under Notification No. 39/2001-CE dated 31.07.2001, along with interest and penalty under Sections 11A, 11AB and 11AC of the Central Excise Act, 1944. The petitioner, a manufacturer of steel pipes and coated steel pipes operating a 100% Export Oriented Unit in Kachchh, had established a new industrial unit pursuant to the exemption notification issued ...
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