https://www.taxtmi.com/caselaws?id=83989 Clause (3) of Notification No. 135/83-C.E. required average sugar production for rebate to be computed only with reference to the period in which the factory actually produced sugar, excluding years or periods with no production. The notification was read as focusing on actual working time rather than a notional full three-year base period, so where the factory produced only during one base year, computation had to be confined to that year. On that construction, the rebate claim was not admissible and the rebate order was set aside. en-us Mon, 16 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 11:19:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83989 Clause (3) of Notification No. 135/83-C.E. required average sugar production for rebate to be computed only with reference to the period in which the factory actually produced sugar, excluding years or periods with no production. The notification was read as focusing on actual working time rather than a notional full three-year base period, so where the factory produced only during one base year, computation had to be confined to that year. On that construction, the rebate claim was not admissible and the rebate order was set aside. Case-Laws Central Excise Mon, 16 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83989