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Union of India And Others Versus M/s Meghalaya Steels And Concrete Products Ltd. And Others

Doctrine of Promissory Estoppel - tax holiday - Section 5A of the Central Excise Act, 1944 - Held that - In the present case, what was promised, i.e., exemption from the payment of central excise duty for a period of 10 years, had been fully complied with by the Union of India though the starting point of the grant of the benefit could be not from the date of commercial production but from the date of the notification making the exemption notification dated 08.07.1999 applicable to the State of ....... + More

 

 

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Union of India And Others Versus M/s Meghalaya Steels And Concrete Products Ltd. And Others

 

 

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