https://www.taxtmi.com/caselaws?id=42051 The court interpreted the term "already been paid" in excise duty exemptions broadly, applying the doctrine of promissory estoppel to prevent demands for excise duty. The demands were found invalid due to exceeding the limitation period, and alternative remedies were deemed unnecessary. The petitioners were relieved from paying excise duty, demands were quashed, and the respondents were restrained from further demands. The court issued a writ of certiorari and mandamus, with costs awarded to the petitioners. The judgment was delivered by a concurring Division Bench. en-us Tue, 09 Sep 1986 00:00:00 +0530 Tue, 08 Jun 2010 17:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42051 The court interpreted the term "already been paid" in excise duty exemptions broadly, applying the doctrine of promissory estoppel to prevent demands for excise duty. The demands were found invalid due to exceeding the limitation period, and alternative remedies were deemed unnecessary. The petitioners were relieved from paying excise duty, demands were quashed, and the respondents were restrained from further demands. The court issued a writ of certiorari and mandamus, with costs awarded to the petitioners. The judgment was delivered by a concurring Division Bench. Case-Laws Central Excise Tue, 09 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42051