https://www.taxtmi.com/caselaws?id=76491 A certificate issued by the authority named in Notification No. 6/2000-C.E., stating that the vehicle was capable of being driven by a medically disabled person, satisfied the notification condition for concessional excise duty. A later communication by a Section Officer could not override or cancel that certificate, because it was not shown to emanate from a higher competent authority or to rest on any valid basis for withdrawal of a concession already granted and relied upon. The excise authorities were therefore not entitled to disregard the earlier certified disability and deny the benefit. The concessional duty benefit remained available to the appellant. en-us Wed, 09 Sep 2009 00:00:00 +0530 Mon, 28 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76491 A certificate issued by the authority named in Notification No. 6/2000-C.E., stating that the vehicle was capable of being driven by a medically disabled person, satisfied the notification condition for concessional excise duty. A later communication by a Section Officer could not override or cancel that certificate, because it was not shown to emanate from a higher competent authority or to rest on any valid basis for withdrawal of a concession already granted and relied upon. The excise authorities were therefore not entitled to disregard the earlier certified disability and deny the benefit. The concessional duty benefit remained available to the appellant. Case-Laws Central Excise Wed, 09 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76491