https://www.taxtmi.com/caselaws?id=165634 An exemption notification conditioned relief on duty having already been paid on the dyes used in manufacture, so a later voluntary payment on goods not liable to duty at the time did not satisfy the condition; the exemption was denied. The plea of promissory estoppel also failed because there was no prejudicial representation by the Department. On recovery, Rule 10 applied only to short levy arising from the specified causes and an assessment already made or required to be made; as there had been no such assessment or short levy within that rule, the residuary recovery power in Rule 10-A governed and the duty demand was recoverable. en-us Tue, 12 Feb 1985 00:00:00 +0530 Sat, 13 Dec 2014 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165634 An exemption notification conditioned relief on duty having already been paid on the dyes used in manufacture, so a later voluntary payment on goods not liable to duty at the time did not satisfy the condition; the exemption was denied. The plea of promissory estoppel also failed because there was no prejudicial representation by the Department. On recovery, Rule 10 applied only to short levy arising from the specified causes and an assessment already made or required to be made; as there had been no such assessment or short levy within that rule, the residuary recovery power in Rule 10-A governed and the duty demand was recoverable. Case-Laws Central Excise Tue, 12 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165634