NDLI: Union of India & Ors. Vs. M/s Unicorn Industries

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Doctrine of Promissory Estoppel Larger public interest would outweigh the individual interest When cannot be invoked
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Central Excise Tariff Act, 1985 (5 of 1986) Finance Act, 2003 (32 of 2003)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 Referred Case 8 Referred Case 9 Referred Case 10 Referred Case 11
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Doctrines – Doctrine of Promissory Estoppel – When cannot be invoked – Appellant vide notification dated 09.09.2003, exempted certain goods from the payment of excise duty – By notification dated. 25.04.2007, earlier notifications issued were amended with the result that pan masala, tobacco, manufactured tobacco substitutes and plastic carry bags of less than 20 microns were no longer entitled for exemption from the excise duty– Respondent in the Civil Appeal arising out of SLP (C) No.36926 of 2012, approached the High Court of Sikkim by way of Writ Petition – Allowed – Respondent in the Civil Appeal Nos.2345 and 2346 of 2017, approached the High Court of Gauhati – Writ Petition dismissed by Single Judge vide order dated. 10.12.2010 – Writ appeals allowed – Held: Exemption granted, even when the notification granting exemption prescribes a particular period till which it is available, can be withdrawn by the State, if it is found that such withdrawal is in the public interest– Larger public interest would outweigh the individual interest, if any – In such case, even the doctrine of promissory estoppel would not come to the rescue of the persons claiming exemptions and compel the State not to resile from its promise, if the act of the State is found to be in public interest – Scientific research conducted by Experts in the field has found that the consumption of pan masala with tobacco as well as pan masala sans tobacco is hazardous to health – It was further found that the percentage of teenagers consuming the hazardous product was very high and as such exposing large chunk of young population of the country to the risk of oral cancer – Taking into consideration this aspect, if the State has decided to withdraw the exemption granted for manufacture of such products, it is not understood as to how it can be said to be not in the public interest – Withdrawal of the exemption to the pan masala with tobacco and pan masala sans tobacco is in the larger public interest – Doctrine of promissory estoppel could not have been invoked in the present matter – Judgments passed by the High Court of Sikkim and Appellate Bench of the Gauhati High Court set aside – Order passed by Single Judge dated. 10.12.2010 upheld – Central Excise Act, 1944 – s.5A – Additional Duties of Excise (Goods of Special Importance) Act, 1957 – s.3 – Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 – s.3(3) – Central Excise Tariff Act, 1985 – CENVAT Credit Rules, 2002 – Finance Act, 2003 – s.154 – Excise Duty.
Judge	Hon'ble Mr. Justice Bhushan Ramkrishna Gavai
Neutral Citation	2019 INSC 1055
Petitioner	Union Of India & Ors.
Respondent	M/s Unicorn Industries
SCR	[2019] 12 S.C.R. 270
Judgement Date	2019-09-19
Case Number	7432

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