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2016 (5) TMI 1384 - GAUHATI HIGH COURTDoctrine of promissory estoppels - Exemption to units set up in North-Eastern Region - Pan masala with and without Tobacco - negative list was provided in the policy of 2007, inter alia, covering all goods falling under Chapter 24 of the First Schedule of the Central Excise Tariff Act, 1985 so as to include all tobacco products and manufactured tobacco subsidies as well as pan masala - N/N. 21/2007-C.E., dated 25-4-2007 - notification dated 1-3-2007 bearing No. 11/2007-C.E - Held that: - reliance placed in the case of M/s. Dharampal Satyapal Limited Versus Union of India and Others [2016 (5) TMI 1074 - GAUHATI HIGH COURT], where the Division Bench has held that the notification impugned therein i.e. No. 11/2007-C.E. was hit by the doctrine of promissory estoppels and was not sustainable in law. Since the notifications dated 1-3-2007 as well as 25-4-2007 arise out of the similar transactions and under similar circumstances, the only difference being that the former notification applies to the pan masala containing tobacco whereas the notification dated 25-4-2007 relates to pan masala without tobacco, we are of the opinion that the ratio of the decision rendered by the Division Bench would be squarely applicable even in the facts of this appeal and will be binding upon this Court. The respondents are directed to refund the Excise duty component to the appellant as per its entitlement under the law - appeal allowed - decided in favor of appellant.
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