https://www.taxtmi.com/caselaws?id=72147 An exemption notification granting rebate on sugar produced in excess of the average production of the corresponding period of the preceding five sugar years was construed according to its plain wording. The Court held that the slab expressions such as "upto 7.5%" applied to the excess production itself, not to average production, because the notification did not add the words "of average production" and that reading would distort the slab structure and leave part of the excess production outside the rebate scheme. The assessee's interpretation was accepted, and the incentive object of the notification was given full effect. en-us Mon, 12 Aug 1985 00:00:00 +0530 Thu, 12 May 2011 16:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72147 An exemption notification granting rebate on sugar produced in excess of the average production of the corresponding period of the preceding five sugar years was construed according to its plain wording. The Court held that the slab expressions such as "upto 7.5%" applied to the excess production itself, not to average production, because the notification did not add the words "of average production" and that reading would distort the slab structure and leave part of the excess production outside the rebate scheme. The assessee's interpretation was accepted, and the incentive object of the notification was given full effect. Case-Laws Central Excise Mon, 12 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72147