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    <title>2022 (3) TMI 324 - UTTARAKHAND HIGH COURT</title>
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    <description>The HC allowed the writ petition, ruling that the exclusion of certain Khasra numbers from the exemption list under the Central Excise Notification was invalid. The court applied the principle of promissory estoppel, stating the government could not retract benefits initially granted without showing overriding public interest, which was not demonstrated. Consequently, the benefits under Notification No. 50/2003 were to be maintained for the petitioner, and the subsequent exclusion of the Khasra numbers was deemed improper. The court directed that the petitioner should continue receiving the benefits for all transactions.</description>
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    <pubDate>Wed, 02 Mar 2022 00:00:00 +0530</pubDate>
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      <title>2022 (3) TMI 324 - UTTARAKHAND HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=419286</link>
      <description>The HC allowed the writ petition, ruling that the exclusion of certain Khasra numbers from the exemption list under the Central Excise Notification was invalid. The court applied the principle of promissory estoppel, stating the government could not retract benefits initially granted without showing overriding public interest, which was not demonstrated. Consequently, the benefits under Notification No. 50/2003 were to be maintained for the petitioner, and the subsequent exclusion of the Khasra numbers was deemed improper. The court directed that the petitioner should continue receiving the benefits for all transactions.</description>
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      <pubDate>Wed, 02 Mar 2022 00:00:00 +0530</pubDate>
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