https://www.taxtmi.com/caselaws?id=72168 An exemption notification on sugar rebate required average production to be computed by reference to the corresponding period in each of the preceding three sugar years, but any year in which production during the relevant May-September period was nil had to be ignored. The commentary explains that the amended wording was materially different from the earlier notification and made the express exclusion of nil-production years mandatory, so those years could not be included in the average at all. On that reading, the rebate calculation was to proceed only on the basis of years with actual production, and the Revenue's method was upheld. en-us Fri, 20 Dec 1985 00:00:00 +0530 Thu, 12 May 2011 17:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72168 An exemption notification on sugar rebate required average production to be computed by reference to the corresponding period in each of the preceding three sugar years, but any year in which production during the relevant May-September period was nil had to be ignored. The commentary explains that the amended wording was materially different from the earlier notification and made the express exclusion of nil-production years mandatory, so those years could not be included in the average at all. On that reading, the rebate calculation was to proceed only on the basis of years with actual production, and the Revenue's method was upheld. Case-Laws Central Excise Fri, 20 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72168