https://www.taxtmi.com/caselaws?id=43099 The court held that mini-cement plants were not entitled to a 50% excise duty rebate for five years from their individual production start dates. The rebate period was deemed valid only until March 31, 1984, based on relevant notifications. The doctrine of promissory estoppel could not be invoked against the government as the notifications had statutory force and could not be challenged using estoppel. The writ petition was dismissed, with no costs awarded, and the request for leave to appeal to the Supreme Court was refused due to the absence of any substantial question of law of general importance. en-us Fri, 13 Sep 1991 00:00:00 +0530 Wed, 16 Jun 2010 11:03:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43099 The court held that mini-cement plants were not entitled to a 50% excise duty rebate for five years from their individual production start dates. The rebate period was deemed valid only until March 31, 1984, based on relevant notifications. The doctrine of promissory estoppel could not be invoked against the government as the notifications had statutory force and could not be challenged using estoppel. The writ petition was dismissed, with no costs awarded, and the request for leave to appeal to the Supreme Court was refused due to the absence of any substantial question of law of general importance. Case-Laws Central Excise Fri, 13 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43099