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Union of India Versus Dharampal Satyapal Ltd And Others

2015 (4) TMI 814 - SUPREME COURT

Withdrawal of exemption notification in the North Eastern Region from goods under Chapter 21.06 (Pan Masala) and Chapter 24 (tobacco and tobacco substitutes), including cigarettes chewing tobacco etc. - Principle of promissory estoppel - Held that:- .....

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withdrawal of the benefit was effected from retrospective effect. Validity of Section 154 was considered by this Court in R.C. Tobacco Pvt. Ltd. And Anr. vs. Union of India and Another [2005 (9) TMI 80 - SUPREME COURT OF INDIA]. This Court has uphel .....

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ts validity on the aforesaid ground. - Decided in favour of Revenue. - Civil Appeal Nos. 8841-8844 of 2003 with S.L.P. (C) Nos. 37108-37109 of 2012 - Dated:- 10-4-2015 - A. K. Sikri And Rohinton Fali Nariman,JJ. For the Appellants : Mr Mukul Rohtagi, .....

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or M/s Mitter & Mitter Co., Mr Gopal Singh, Adv. and M/s Corporate Law Group, Adv. ORDER The appellant herein, namely, Union of India vide Memorandum dated 24.12.1997 unveiled a new Industrial policy for the North Eastern Region. In the said poli .....

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region. Pursuant thereto a Notification was issued on 8.7.1999 granting new industrial units that had commercial production on or after 24.12.1997 and certain types of industrial units that increased their installed capacity after that date, exemptio .....

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nd Additional Duties of Excise (Textiles and Textiles Articles) Act, 1978. However, on 31.12.1999, another Notification was issued whereby exemption of Central Excise was withdrawn in respect of goods under Chapter 21.06 (Pan Masala) and Chapter 24 ( .....

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However, the appeal preferred by the respondent has been allowed by the Division Bench by the impugned judgment dated 3.12.2002. In nutshell, the High Court has held that principle of promissory estoppel shall apply and once a promise was given by t .....

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