2007 (2) TMI 394

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....ellant. Shri S. Kumar, DR, for the Respondent. [Order per : Justice R.K. Abichandani, President]. - We have heard both the sides. 2. It appears from the record that the appellant had claimed the benefit of the goods supplied to the specified institution, as provided by Notification No. 10/97-CE dated 1-3-1997, under which subject to the conditions tabulated therein, the goods spec....

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....ty for issuing the essentiality certificate was withdrawn with immediate effect. Apart from the contention that this communication related to the payment of customs duty, it transpires that the withdrawal of the facility was not expressly made retrospective, nor is there anything in the said communication by which it can be inferred that such withdrawal was impliedly made retrospective. Therefore,....