UNION OF INDIA MINISTRY OF INDUSTRIES REP BY ITS SECRETARY vs M/S MEGHALAYA STEELS AND CONCRETE PRODUCTS LTD. — C.A. No. 1914/2009

Summary of C.A. No. 1914/2009 The Supreme Court reversed the High Court's decision granting Meghalaya Steels central excise duty exemption from its production date (July 14, 1999). The Court ruled that while the Union of India fully honored its promised 10-year exemption, it correctly began from the notification date extending exemption to Meghalaya (March 1, 2000), not retrospectively from production. The Court held the Doctrine of Promissory Estoppel was inapplicable since no benefit was withdrawn or partially granted. The parties were left to adjust accounts between revenue and assessee, with the respondent liable for duty from July 1999 to March 2000 and entitled to refunds for July 2009 to March 2010. All related appeals (1915-1918 of 2009) were closed accordingly. This case analysis is maintained by casestatus.in based on publicly available court records.