2010 (9) TMI 307

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....   S/Shri R.P. Bhatt, Sr. Advocate, Ms. Kiran Bhardwaj, Rupesh Kumar, Mrs. Anil Katiyar and V.K. Verma, Advocates, for the Appellant. S/Shri B.L. Narsimhan, N.D.B. Raju, N. Ganpathy and M.P. Devanath, Advocates, for the Respondent. [Order]. - Civil Appeal Nos. 1697, 2586 and 2587/2006 : It is evident from the impugned orders passed by the Customs, Excise and Service Tax Appellat....

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....by the Tribunal have not been challenged. Although, being a tax matter, the doctrine of promissory estoppel as such may not be applicable and the revenue can be permitted to take a position different from its earlier stand provided it is able to demonstrate the distinguishing features of the case but bearing in mind the fact that no such attempt was made before the Tribunal which has merely relied....