https://www.taxtmi.com/caselaws?id=72718 Equitable estoppel could not bar recovery of short-levied additional excise duty where the exemption notification, as amended, did not cover the goods. The Excise Superintendent's mistaken representation could not override the statutory power of the proper officer under the Central Excise Rules to recover duty lawfully short levied. Because estoppel cannot defeat a statutory liability or prevent enforcement of a statutory power, the claim based on equity failed and recovery of the additional excise duty was upheld. en-us Wed, 02 Jul 1975 00:00:00 +0530 Tue, 24 May 2011 15:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72718 Equitable estoppel could not bar recovery of short-levied additional excise duty where the exemption notification, as amended, did not cover the goods. The Excise Superintendent's mistaken representation could not override the statutory power of the proper officer under the Central Excise Rules to recover duty lawfully short levied. Because estoppel cannot defeat a statutory liability or prevent enforcement of a statutory power, the claim based on equity failed and recovery of the additional excise duty was upheld. Case-Laws Central Excise Wed, 02 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72718