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2020 (2) TMI 1672 - HC - Central ExciseWithdrawal of tax concessions - benefit in terms of the promise for grant of exemptions - HELD THAT:- The Supreme Court in case of Union of India & Ors. v. Unicorn Industries [2019 (9) TMI 791 - SUPREME COURT] which squarely covers this issue against the respondents, where it was held that the withdrawal of the exemption to the pan masala with tobacco and pan masala sans tobacco is in the larger public interest. As such, the doctrine of promissory estoppel could not have been invoked in the present matter. The State could not be compelled to continue the exemption, though it was satisfied that it was not in the public interest to do so. Appeal is disposed of accordingly.
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