2003 (11) TMI 187

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..... l. The respondents are a 100% ECU. They procured fuel for use in their plant in terms of exemption contained in Notification No. 1/95-C.E., based on the strength of CT-3 Certificate issued by the Range Supdt. The said notification was amended on 15-9-1998 vide Notification No. 31/98-C.E. and according to the Deptt., from that date the EOUs were required to obtain approval of Commissioner of Custom .....

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..... that, prior to the said amendment, the sourcing of the fuels was permitted without the need of obtaining the Commissioner's permission. We note that, a vested right, which accrued through a CT-3 certificate issued by a competent authority cannot be taken away on the basis of an additional condition introduced through Notification No. 31/88-C.E. requiring a permission from the Commissioner, when s .....

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