https://www.taxtmi.com/caselaws?id=42983 Promissory estoppel could not extend a fiscal concession beyond the express period fixed in the exemption notifications. The Press Note was only a policy indication and did not create an enforceable right to concessional excise duty for five years from commencement of production. Excise liability remained governed by the statute and the relevant tariff item, and the notifications limited the concession to 31 March 1984. A ministerial statement in the House could not override the statutory scheme or enlarge the notified exemption. As production began only after the exemption period had ended, the petitioner was not entitled to the duty concession. en-us Thu, 24 Jan 1991 00:00:00 +0530 Tue, 15 Jun 2010 13:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42983 Promissory estoppel could not extend a fiscal concession beyond the express period fixed in the exemption notifications. The Press Note was only a policy indication and did not create an enforceable right to concessional excise duty for five years from commencement of production. Excise liability remained governed by the statute and the relevant tariff item, and the notifications limited the concession to 31 March 1984. A ministerial statement in the House could not override the statutory scheme or enlarge the notified exemption. As production began only after the exemption period had ended, the petitioner was not entitled to the duty concession. Case-Laws Central Excise Thu, 24 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42983