Supreme Court · 2019 INSC 1055 · Decided 19 September 2019
Union of India & ORS. v. M/S Unicorn Industries
- Court
- Supreme Court of India
- Citation
- 2019 INSC 1055 · [2019] 12 S.C.R. 270
- Case number
- CIVIL APPEAL No. 7432/2019
- Decided
- 19 September 2019
- Bench
- ARUN MISHRA, M.R. SHAH, BHUSHAN RAMKRISHNA GAVAI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 5A
Headnote
Doctrines - Doctrine of Promissory Estoppel - When cannot be invoked - Appellant vide notification dated 09.09.2003, exempted certain goods from the payment of excise duty - By notification dated. 25.04.2007, earlier notifications issued were amended with masala, tobacco, manufactured tobacco substitutes and plastic carry bags of less than 20 microns were no longer entitled for exemption from the excise duty- Respondent in the Civil Appeal arising out of SLP (C) No.36926 of 2012, approached the High Court of Sikkim by way of Writ Petition
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