2015 (8) TMI 1420 - SCH - Customs

100% EOU - cement plant with units both in India and Bangladesh - doctrine of promissory estoppel - revenue appeal - initially board has given LOP in favor of assessee - assessee made investment in crores with regard to long conveyor belt - the decision in the case of UNION OF INDIA Versus LAFARGE UMIAM MINING PVT. LTD. 2014 (9) TMI 327 - MEGHALAYA HIGH COURT contested, where it was held that the ground on which this writ appeal is liable to be dismissed is that the learned single Judge has rightly applied doctrine of promissory estoppel against the appellants, particularly when there was no misrepresentation made by the writ petitioner - Held that - the decision in the above case upheld - Appeal dismissed.

Summary

The Supreme Court dismissed the appeal in the case with citation 2015 (8) TMI 1420. Judges were Mr. H.L. Dattu, Mr. Kurian Joseph, and Mr. Amitava Roy.