https://www.taxtmi.com/caselaws?id=47703 The Court dismissed the appeal under Section 35G(1) of the Central Excise Act, 1944, affirming the Customs, Excise & Service Tax Appellate Tribunal's decision regarding the suspension of duty-free raw material procurement right for a 100 percent E.O.U. The Tribunal held that the right to duty-free raw material for such units is granted by law and can only be revoked through legal provisions like canceling the E.O.U. status, not through circulars or orders by authorities. The Court emphasized that benefits derived from the E.O.U. status cannot be revoked without specific legal authorization, dismissing the appellant's arguments and upholding the Tribunal's decision. en-us Wed, 17 May 2006 00:00:00 +0530 Fri, 30 Jul 2010 13:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47703 The Court dismissed the appeal under Section 35G(1) of the Central Excise Act, 1944, affirming the Customs, Excise & Service Tax Appellate Tribunal's decision regarding the suspension of duty-free raw material procurement right for a 100 percent E.O.U. The Tribunal held that the right to duty-free raw material for such units is granted by law and can only be revoked through legal provisions like canceling the E.O.U. status, not through circulars or orders by authorities. The Court emphasized that benefits derived from the E.O.U. status cannot be revoked without specific legal authorization, dismissing the appellant's arguments and upholding the Tribunal's decision. Case-Laws Central Excise Wed, 17 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47703