https://www.taxtmi.com/caselaws?id=72316 The case involved a dispute over eligibility for a rebate under the Central Excises and Salt Act, 1944. The Tribunal upheld the Collector's decision, emphasizing that the factory did not need to be operational for the entire relevant period to qualify for the benefit. The Tribunal rejected the argument that the factory should have been operational for three full sugar years. The matter has been referred to the High Court for clarification on whether granting the benefit constituted giving retrospective effect to the exemption notification. en-us Mon, 23 Dec 1985 00:00:00 +0530 Wed, 18 May 2011 14:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72316 The case involved a dispute over eligibility for a rebate under the Central Excises and Salt Act, 1944. The Tribunal upheld the Collector's decision, emphasizing that the factory did not need to be operational for the entire relevant period to qualify for the benefit. The Tribunal rejected the argument that the factory should have been operational for three full sugar years. The matter has been referred to the High Court for clarification on whether granting the benefit constituted giving retrospective effect to the exemption notification. Case-Laws Central Excise Mon, 23 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72316