https://www.taxtmi.com/caselaws?id=253299 The court dismissed the writ petition, ruling that the petitioner was not entitled to an exemption from National Calamity Contingent Duty (NCCD) under Notification No. 50 of 2003. The court emphasized the strict interpretation of exemption notifications, rejecting the application of the doctrine of promissory estoppel. Additionally, the petitioner's arguments regarding the liberal interpretation of implementing notifications and the futility of responding to the show cause notice were also rejected. en-us Thu, 09 Oct 2014 00:00:00 +0530 Mon, 15 Jun 2015 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253299 The court dismissed the writ petition, ruling that the petitioner was not entitled to an exemption from National Calamity Contingent Duty (NCCD) under Notification No. 50 of 2003. The court emphasized the strict interpretation of exemption notifications, rejecting the application of the doctrine of promissory estoppel. Additionally, the petitioner's arguments regarding the liberal interpretation of implementing notifications and the futility of responding to the show cause notice were also rejected. Case-Laws Central Excise Thu, 09 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253299