https://www.taxtmi.com/caselaws?id=72735 For central excise duty concession on sugar, average production under the relevant notification had to be computed over the full preceding five sugar years, even where production was nil in two of those years. The Tribunal followed earlier decisions settling that the total production for the five-year period must be divided by five, not by three, for the rebate calculation. The Department accepted that legal position and sought only verification of the production figures and recomputation. The claim was therefore to be recomputed on the five-year basis in favour of the assessee. en-us Tue, 24 Dec 1985 00:00:00 +0530 Tue, 24 May 2011 17:03:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72735 For central excise duty concession on sugar, average production under the relevant notification had to be computed over the full preceding five sugar years, even where production was nil in two of those years. The Tribunal followed earlier decisions settling that the total production for the five-year period must be divided by five, not by three, for the rebate calculation. The Department accepted that legal position and sought only verification of the production figures and recomputation. The claim was therefore to be recomputed on the five-year basis in favour of the assessee. Case-Laws Central Excise Tue, 24 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72735