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Central Excise - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Doctrine of Promissory Estoppel - withdrawal of exemption - the ...


Supreme Court: Public Interest Overrules Promissory Estoppel in Pan Masala Exemption Withdrawal Case.

September 20, 2019

Case Laws     Central Excise     SC

Doctrine of Promissory Estoppel - withdrawal of exemption - the withdrawal of the exemption to the pan masala with tobacco and pan masala sans tobacco is in the larger public interest. As such, the doctrine of promissory estoppel could not have been invoked in the present matter - The larger public interest would outweigh an individual loss, if any - SC

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