https://www.taxtmi.com/caselaws?id=52054 Rule 57E certificate could not be withdrawn without observance of natural justice, and the later amendment was not shown to operate retrospectively. The assessee had paid duty before the show cause notice, and the Range Officer issued the certificate after verification on the same day as the application. The Revenue's reliance on alleged clandestine removal and suppression failed because the departmental authorities were already aware of the assessee's operations and had themselves granted the certificate. The certificate therefore remained valid and the assessee was entitled to retain its benefit. en-us Thu, 24 Jul 2003 00:00:00 +0530 Thu, 30 Sep 2010 14:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52054 Rule 57E certificate could not be withdrawn without observance of natural justice, and the later amendment was not shown to operate retrospectively. The assessee had paid duty before the show cause notice, and the Range Officer issued the certificate after verification on the same day as the application. The Revenue's reliance on alleged clandestine removal and suppression failed because the departmental authorities were already aware of the assessee's operations and had themselves granted the certificate. The certificate therefore remained valid and the assessee was entitled to retain its benefit. Case-Laws Central Excise Thu, 24 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52054