https://www.taxtmi.com/caselaws?id=83642 Serial No. 2 of Notification No. 189/73-C.E. was construed as requiring only that sugar produced from 1-12-1973 to 30-4-1974 exceed 110% of the corresponding period in the previous year; it did not require production to commence exactly on 1-12-1973. On that reading, a manufacturer who began production on 10-12-1973 and met the production benchmark satisfied the notification and was entitled to the concessional duty rate on the excess quantity. en-us Mon, 24 Oct 1994 00:00:00 +0530 Thu, 14 Jul 2011 17:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83642 Serial No. 2 of Notification No. 189/73-C.E. was construed as requiring only that sugar produced from 1-12-1973 to 30-4-1974 exceed 110% of the corresponding period in the previous year; it did not require production to commence exactly on 1-12-1973. On that reading, a manufacturer who began production on 10-12-1973 and met the production benchmark satisfied the notification and was entitled to the concessional duty rate on the excess quantity. Case-Laws Central Excise Mon, 24 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83642