Supreme Court of India

Union of India & Ors. v. M/s Unicorn Industries

Neutral citation
Reported as [2019] 12 S.C.R. 270
Bench Arun Mishra, M. R. Shah and B. R. Ga Vai JJ.
Decided 19 September 2019

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

1 Supreme Court bench has cited this judgment.

From the headnote

Doctrines – Doctrine of Pr omissory Estoppel – When cannot be invoked – Appellant vide notification dated 09.09.2003, exempted cer tain goods fr om the payment of excise duty – By notification dated. 25.04.2007, earlier notifications issued wer e amended with the r esult that pan masala, tobacco, manufactur ed tobacco substitutes and plastic car ry bags of less than 20 micr ons wer e no longer entitled for exemption fr om the excise duty– Respondent in the Civil Appeal arising out of SLP ( ) No.36926 of 2012, approached the High Cour t of Sikkim by way of W rit Petition – Allowed – Respondent

Where later benches applied it

Of those, 1 referred to

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