https://www.taxtmi.com/caselaws?id=80844 Sugar manufactured under Notification No. 108/78 was treated as wholly exempt from basic excise duty where the rebate mechanism fully extinguished the duty otherwise payable on the relevant excess production. On that basis, Notification No. 84/69, which exempted sugar wholly exempt from basic excise duty from the whole of the additional excise duty, was held to cover the sugar in question. The separate exemption notifications for Palmyra sugar and Khandsari sugar did not limit Notification No. 84/69 to those products alone, because those notifications dealt independently with additional excise duty. The broader wording of Notification No. 84/69 therefore entitled the assessee to exemption from additional excise duty. en-us Fri, 31 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 16:51:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80844 Sugar manufactured under Notification No. 108/78 was treated as wholly exempt from basic excise duty where the rebate mechanism fully extinguished the duty otherwise payable on the relevant excess production. On that basis, Notification No. 84/69, which exempted sugar wholly exempt from basic excise duty from the whole of the additional excise duty, was held to cover the sugar in question. The separate exemption notifications for Palmyra sugar and Khandsari sugar did not limit Notification No. 84/69 to those products alone, because those notifications dealt independently with additional excise duty. The broader wording of Notification No. 84/69 therefore entitled the assessee to exemption from additional excise duty. Case-Laws Central Excise Fri, 31 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80844