https://www.taxtmi.com/caselaws?id=175270 Pan masala without tobacco was held outside the scope of Section 154 of the Finance Act, 2003, Schedule IX and R.C. Tobacco, so the earlier reasoning relying on those materials was recalled to that limited extent. However, exemption relief still failed because pan masala was expressly placed in the 2007 Policy's negative list, the impugned notification merely implemented that policy, and the policy itself was not challenged. As a result, claims based on promissory estoppel, legitimate expectation and Section 38A of the Central Excise Act could not succeed, and the review was rejected with the writ petition remaining dismissed. en-us Fri, 18 Mar 2011 00:00:00 +0530 Fri, 08 Jan 2016 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175270 Pan masala without tobacco was held outside the scope of Section 154 of the Finance Act, 2003, Schedule IX and R.C. Tobacco, so the earlier reasoning relying on those materials was recalled to that limited extent. However, exemption relief still failed because pan masala was expressly placed in the 2007 Policy's negative list, the impugned notification merely implemented that policy, and the policy itself was not challenged. As a result, claims based on promissory estoppel, legitimate expectation and Section 38A of the Central Excise Act could not succeed, and the review was rejected with the writ petition remaining dismissed. Case-Laws Central Excise Fri, 18 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175270