2010 (3) TMI 1146 - GUJARAT HIGH COURT

Promissory estoppels – manufacturing area based exemption – withdrawn of – held that - in exercise of such power under Section 5A of the Act, the authority cannot be permitted to take recourse to the principles applicable for determining whether duty is correctly levied or not. - Once an exemption notification has been issued on the footing that it is in public interest, the authority cannot thereafter refer to loss of revenue as larger public interest for withdrawing such an exemption. - The onus shall be on the respondent authority to establish superior public interest for curtailing or withdrawing an exemption already granted - the two impugned notifications to the extent they curtail/modify/substitute the basis laid down in Original Notification No.39/2001-CE dated 31.07.2001 are declared to be bad in law