https://www.taxtmi.com/caselaws?id=386023 The Supreme Court allowed the appeals, quashing the judgments of the Sikkim High Court and the Gauhati High Court's Appellate Bench. The court upheld the Union of India's decision to withdraw the excise duty exemptions, emphasizing that the larger public interest outweighed any individual loss. The doctrine of promissory estoppel could not be invoked to compel the state to continue exemptions that were no longer in the public interest. The court's decision reinforced the principle that public health considerations and policy decisions made in public interest must take precedence over individual or commercial interests. en-us Thu, 19 Sep 2019 00:00:00 +0530 Fri, 14 Oct 2022 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386023 The Supreme Court allowed the appeals, quashing the judgments of the Sikkim High Court and the Gauhati High Court's Appellate Bench. The court upheld the Union of India's decision to withdraw the excise duty exemptions, emphasizing that the larger public interest outweighed any individual loss. The doctrine of promissory estoppel could not be invoked to compel the state to continue exemptions that were no longer in the public interest. The court's decision reinforced the principle that public health considerations and policy decisions made in public interest must take precedence over individual or commercial interests. Case-Laws Central Excise Thu, 19 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386023