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of <h1>Revision application denied for Central Excise base period determination under Notification 198/76. Government clarifies duty exemptions inclusion.</h1> The revision application challenging the determination of the base period for Central Excise duty under Notification No. 198/76 was rejected. The ... Excess production scheme - Computation of base period The Government of India considered a revision application regarding the determination of the base period under Notification No. 198/76 for Central Excise duty. The petitioners argued for a different interpretation of the base period, but the Government clarified that the base period should include clearances exempted from duty. The order-in-appeal was upheld, and the revision application was rejected. (Citation: 1980 (2) TMI 79 - GOVERNMENT OF INDIA)
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