Rebate on excess sugar production remains available where the base year had some production, despite nil output in the corresponding period.

Rebate of duty on excess sugar production was held admissible where there was some production in the base year, even though no production occurred in the corresponding period of that year. Applying Notification No. 189/73 as amended, the Tribunal accepted that nil production in the matching period did not by itself defeat the claim if the record showed production in other periods of the base year. The earlier decisions treating some production in the base year as sufficient were followed, and the rebate claim succeeded.

---

---

Issues: Whether rebate of duty on excess production of sugar was inadmissible merely because there was no production during the corresponding period of the base year, notwithstanding some production in other periods of that base year.

Analysis: The claim was considered in the light of Notification No. 189/73 dated 4-10-1973 as amended. The material point was whether absence of production in the corresponding period of the base year defeated the claim when the record showed that there was some production during the remaining periods of that year. The Tribunal treated the issue as covered by its earlier decisions holding that the existence of some production in the base year was sufficient and that nil production in the corresponding period did not by itself render the claim inadmissible.

Conclusion: The rebate claim was admissible and the appeal succeeded in favour of the assessee.

---