Excise rebate under later notification cannot be denied where the required earlier-period certificate was never issued.

Where the required certificate under the earlier excise notification was not issued for the relevant period before rescission, relief under Notification No. 108/78-C.E. could not be denied merely because an earlier application had been made or a general entitlement had been indicated. The note explains that paragraph 6 of Notification No. 108/78-C.E. did not bar the benefit on those facts, and that the absence of a quantified certificate for the disputed year was decisive. The result was that the rebate claim under the later notification was treated as admissible.

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Issues: Whether the assessee was entitled to rebate under Notification No. 108/78-C.E. when the department claimed that Notification No. 36/76-C.E. applied and therefore paragraph 6 of Notification No. 108/78-C.E. barred the benefit.

Analysis: The assessee had applied for the necessary certificate for the relevant year, but the Directorate did not issue the quantified certificate before Notification No. 36/76-C.E. was rescinded. The earlier certificate mentioned the percentage of free sale for several years, yet the certificate quantifying the actual figure was issued only for the earlier year and not for the year in dispute. On those facts, the earlier precedent governing similar circumstances was treated as applicable, and the mere existence of an earlier application or general certificate did not justify denial of the later notification benefit.

Conclusion: The assessee was entitled to the benefit of Notification No. 108/78-C.E., and the finding that Notification No. 36/76-C.E. disqualified the claim was incorrect.

Final Conclusion: The appeal succeeded, the rejection of rebate was set aside, and the matter was sent back for grant of relief under Notification No. 108/78-C.E.

Ratio Decidendi: Where the required certificate under an earlier notification is not issued for the relevant period before that notification is rescinded, the assessee cannot be denied relief under the later notification merely because an earlier general entitlement had been indicated.

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