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2023 (4) TMI 605 - HC - Central ExciseDoctrine of promissory estoppel - Seeking grant of exemption from payment of Duty of Excise or Additional Duty of Excise - Cement - applicability of N/N. 56/2002-Central Excise dated 14.11.2002 - HELD THAT:- The Hon’ble Supreme Court in UNION OF INDIA & ANOTHER ETC. ETC. VERSUS M/S V.V.F LIMITED & ANOTHER ETC. ETC. [2020 (4) TMI 669 - SUPREME COURT] after considering the entire matter in the light of latest exposition of law governing the Doctrine of Promissory Estopple came to the conclusion that the impugned notifications issued by the Government were not in violation of Doctrine of Promissory Estopple. The Hon’ble Supreme Court held the impugned notifications clarificatory in nature and issued in public interest and also in the interest of revenue. Be that as it may, the fact remains that the issue has now been given a quietus by the Hon’ble Supreme Court in M/S V.V.F Limited by upholding the legal validity and sustainability of the impugned notifications in law. In view of the authoritative pronouncement of the Apex Court, there remains nothing for this Court to adjudicate in this petition. Petition dismissed.
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