TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the Central Government could withdraw the excise duty rebate granted by Notification No. 198/76 before the notified expiry date, and whether the assessee could invoke promissory estoppel against such withdrawal.
Analysis: The incentive notification issued under Rule 8(1) of the Central Excise Rules, 1944 granted a time-bound rebate on excess clearances of tyres and tubes. The assessee altered its position and made investments in reliance on the scheme. The Government's later withdrawal was sought to be justified on the ground of review of the scheme and public interest, but no adequate particulars or supporting data were produced. The governing principle applied was that promissory estoppel can operate against the Government where the promisee has altered its position, unless enforcement would compel an act contrary to law or beyond authority.
Conclusion: The withdrawal of the rebate was impermissible against the assessee, and the impugned notification was liable to be quashed.
Ratio Decidendi: A time-bound exemption or rebate granted by executive notification under delegated authority can be enforced through promissory estoppel when the assessee has altered its position in reliance on the promise, and it cannot be withdrawn merely on a bare plea of public interest without supporting material.
TaxTMI 
TaxTMI 
