https://www.taxtmi.com/caselaws?id=159528 The court ruled in favor of the petitioner, a tyre manufacturing company, in a case challenging the withdrawal of excise duty relief on excess production of tyres and tubes. The court applied the doctrine of promissory estoppel against the Central Government, emphasizing that the Government could be compelled to honor its promises. The court rejected the Government's argument of withdrawing the relief in public interest without sufficient evidence and quashed the notification, upholding the petitioner's challenge. The judgment highlighted the enforceability of promises made by the Government under excise duty exemption schemes. en-us Fri, 05 Jan 1990 00:00:00 +0530 Tue, 26 Nov 2013 18:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159528 The court ruled in favor of the petitioner, a tyre manufacturing company, in a case challenging the withdrawal of excise duty relief on excess production of tyres and tubes. The court applied the doctrine of promissory estoppel against the Central Government, emphasizing that the Government could be compelled to honor its promises. The court rejected the Government's argument of withdrawing the relief in public interest without sufficient evidence and quashed the notification, upholding the petitioner's challenge. The judgment highlighted the enforceability of promises made by the Government under excise duty exemption schemes. Case-Laws VAT and Sales Tax Fri, 05 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159528