https://www.taxtmi.com/caselaws?id=340500 The Tribunal upheld the impugned order, dismissing the appeal based on the interpretation of the relevant notifications and the limitations of the Tribunal's jurisdiction in enforcing equitable doctrines like promissory estoppel in tax disputes. The appellant's claim for exemption under Notification No. 50/2003-CE was denied by the Commissioner (Appeals) due to doubts regarding substantial expansion and manufacturing criteria. Despite the appellant's reliance on the doctrine of promissory estoppel, the Tribunal ruled in favor of the duty demand, citing the post-amendment exclusion of the appellant's unit from the exemption list under Notification No. 27/2005. en-us Tue, 07 Mar 2017 00:00:00 +0530 Thu, 13 Apr 2017 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340500 The Tribunal upheld the impugned order, dismissing the appeal based on the interpretation of the relevant notifications and the limitations of the Tribunal's jurisdiction in enforcing equitable doctrines like promissory estoppel in tax disputes. The appellant's claim for exemption under Notification No. 50/2003-CE was denied by the Commissioner (Appeals) due to doubts regarding substantial expansion and manufacturing criteria. Despite the appellant's reliance on the doctrine of promissory estoppel, the Tribunal ruled in favor of the duty demand, citing the post-amendment exclusion of the appellant's unit from the exemption list under Notification No. 27/2005. Case-Laws Central Excise Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340500