https://www.taxtmi.com/caselaws?id=44646 Withdrawal of a fiscal exemption granted as a concession does not create an enforceable equity preventing the Government from rescinding the benefit by a later notification. The exemption was treated as a discretionary fiscal concession, so promissory estoppel did not bar its withdrawal. The challenge under Article 14 also failed because the later notification withdrew the benefit only from an identified class of users of branded goods and did not discriminate between persons similarly placed. The notification was therefore upheld, and the principle stated is that withdrawal of a fiscal concession from a defined class does not, by itself, violate equality or attract promissory estoppel. en-us Fri, 19 Apr 1996 00:00:00 +0530 Fri, 02 Jul 2010 16:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44646 Withdrawal of a fiscal exemption granted as a concession does not create an enforceable equity preventing the Government from rescinding the benefit by a later notification. The exemption was treated as a discretionary fiscal concession, so promissory estoppel did not bar its withdrawal. The challenge under Article 14 also failed because the later notification withdrew the benefit only from an identified class of users of branded goods and did not discriminate between persons similarly placed. The notification was therefore upheld, and the principle stated is that withdrawal of a fiscal concession from a defined class does not, by itself, violate equality or attract promissory estoppel. Case-Laws Central Excise Fri, 19 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44646