https://www.taxtmi.com/caselaws?id=73109 The application under Section 35G sought reference of questions on the scope of exemption under Notification No. 108/78-C.E. and Notification No. 151/78, including whether entitlement depended on the date of removal, the duty actually paid, and whether exported sugar could qualify for benefit. The Tribunal's earlier view was that rebate or exemption could not exceed the duty actually collectible on excess production at the time of removal, and that exported sugar did not in effect suffer duty. On that basis, the same issues were again referred to the High Court for decision. en-us Mon, 23 Dec 1985 00:00:00 +0530 Sat, 28 May 2011 10:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73109 The application under Section 35G sought reference of questions on the scope of exemption under Notification No. 108/78-C.E. and Notification No. 151/78, including whether entitlement depended on the date of removal, the duty actually paid, and whether exported sugar could qualify for benefit. The Tribunal's earlier view was that rebate or exemption could not exceed the duty actually collectible on excess production at the time of removal, and that exported sugar did not in effect suffer duty. On that basis, the same issues were again referred to the High Court for decision. Case-Laws Central Excise Mon, 23 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73109