2003 (11) TMI 187

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....ember (T)]. - This is a Revenue appeal. The respondents are a 100% ECU. They procured fuel for use in their plant in terms of exemption contained in Notification No. 1/95-C.E., based on the strength of CT-3 Certificate issued by the Range Supdt. The said notification was amended on 15-9-1998 vide Notification No. 31/98-C.E. and according to the Deptt., from that date the EOUs were required to obta....

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....ced an entry at Sr. No. 3B. It is obvious that, prior to the said amendment, the sourcing of the fuels was permitted without the need of obtaining the Commissioner's permission. We note that, a vested right, which accrued through a CT-3 certificate issued by a competent authority cannot be taken away on the basis of an additional condition introduced through Notification No. 31/88-C.E. requiring a....