https://www.taxtmi.com/caselaws?id=72360 Under Notification No. 135/83, the same computation method for production applied to both incentive-period production and average base-year production, so brown sugar already counted in statutory records could not be counted again after reprocessing. The text states that reprocessing loss was not to be deducted in computing either excess production or average production, although the loss quantity itself was not eligible for rebate because it was not cleared on payment of duty. It also states that no month-wise 65:35 levy/free-sale ratio could be imported into clearances of excess production, as the notification contained no such requirement and only linked exemption to the duty applicable to the relevant consignment. en-us Wed, 28 May 1986 00:00:00 +0530 Wed, 18 May 2011 17:48:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72360 Under Notification No. 135/83, the same computation method for production applied to both incentive-period production and average base-year production, so brown sugar already counted in statutory records could not be counted again after reprocessing. The text states that reprocessing loss was not to be deducted in computing either excess production or average production, although the loss quantity itself was not eligible for rebate because it was not cleared on payment of duty. It also states that no month-wise 65:35 levy/free-sale ratio could be imported into clearances of excess production, as the notification contained no such requirement and only linked exemption to the duty applicable to the relevant consignment. Case-Laws Central Excise Wed, 28 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72360