Excise Dept. cannot initiate proceedings for exemption notification violation

Rajhans Impex Pvt Ltd  Vs Union of India (Gujarat High Court)

Conclusion: Since Central Excise Department had not sanctioned any refund / rebate of the duty paid on the supplies to the EOUs by assessee-company  and the refund of TED was sanctioned by the DGFT thus, if DGFT had acted under the different provisions and the refund was sanctioned under those provisions, the proper authority was DGFT who could initiate proceedings against the assessee-company for violation of exemption notification and the Adva

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