https://www.taxtmi.com/caselaws?id=172455 The court found in favor of the petitioner, ruling that the doctrine of promissory estoppel applied as the petitioner had relied on assurances from the government to make substantial investments. The court held that the long belt conveyor system (LBC) qualified for duty exemption as an integral part of the manufacturing process. Additionally, the court deemed the Board of Approval's decision to reverse its earlier approval as without jurisdiction and in violation of natural justice principles. The court quashed the decision and notice of demand, prohibiting their enforcement and directing each party to bear their own costs. en-us Fri, 13 Aug 2010 00:00:00 +0530 Fri, 21 Aug 2015 17:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172455 The court found in favor of the petitioner, ruling that the doctrine of promissory estoppel applied as the petitioner had relied on assurances from the government to make substantial investments. The court held that the long belt conveyor system (LBC) qualified for duty exemption as an integral part of the manufacturing process. Additionally, the court deemed the Board of Approval's decision to reverse its earlier approval as without jurisdiction and in violation of natural justice principles. The court quashed the decision and notice of demand, prohibiting their enforcement and directing each party to bear their own costs. Case-Laws Central Excise Fri, 13 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172455