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    <title>2006 (6) TMI 503 - GAUHATI HIGH COURT</title>
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    <description>The court allowed the appeals in favor of the Union of India for most petitioners, finding they failed to meet the requirements for invoking promissory estoppel. However, it dismissed the appeal against Meghalaya Steel &amp;amp; Concrete Products (P.) Ltd., granting them the excise duty exemption from the date of production commencement as promised in the Industrial Policy Resolution. The court directed the government to issue fresh notifications in conformity with the Resolution for this petitioner.</description>
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      <description>The court allowed the appeals in favor of the Union of India for most petitioners, finding they failed to meet the requirements for invoking promissory estoppel. However, it dismissed the appeal against Meghalaya Steel &amp;amp; Concrete Products (P.) Ltd., granting them the excise duty exemption from the date of production commencement as promised in the Industrial Policy Resolution. The court directed the government to issue fresh notifications in conformity with the Resolution for this petitioner.</description>
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