https://www.taxtmi.com/caselaws?id=43718 A delegated power to grant an exemption includes the power to amend, vary or withdraw that exemption from time to time, and such amendment is valid if it stays within the original enabling power. A small-scale industry concession may also be restricted to genuine units and denied to manufacturers using another person's brand name or trade name, because exemption is a fiscal concession, not a vested right. That classification was treated as having a rational nexus with the object of preventing misuse of the benefit and therefore did not violate Article 14. The impugned exemption-condition was upheld. en-us Fri, 03 Dec 1993 00:00:00 +0530 Sat, 19 Jun 2010 16:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43718 A delegated power to grant an exemption includes the power to amend, vary or withdraw that exemption from time to time, and such amendment is valid if it stays within the original enabling power. A small-scale industry concession may also be restricted to genuine units and denied to manufacturers using another person's brand name or trade name, because exemption is a fiscal concession, not a vested right. That classification was treated as having a rational nexus with the object of preventing misuse of the benefit and therefore did not violate Article 14. The impugned exemption-condition was upheld. Case-Laws Central Excise Fri, 03 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43718