https://www.taxtmi.com/caselaws?id=84028 Clause 3 of Notification No. 135/83-CE required average sugar production for rebate to be computed by ignoring any sugar year in which there was no production. The computation could validly proceed on the basis of the remaining production year or years, because the notification created a deeming method of averaging rather than a strict multi-year factual average. Years of nil production were therefore excluded from the averaging exercise, and the Department's method of calculating the rebate basis on the single year of actual production was upheld. en-us Mon, 06 Mar 1995 00:00:00 +0530 Tue, 19 Jul 2011 13:17:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84028 Clause 3 of Notification No. 135/83-CE required average sugar production for rebate to be computed by ignoring any sugar year in which there was no production. The computation could validly proceed on the basis of the remaining production year or years, because the notification created a deeming method of averaging rather than a strict multi-year factual average. Years of nil production were therefore excluded from the averaging exercise, and the Department's method of calculating the rebate basis on the single year of actual production was upheld. Case-Laws Central Excise Mon, 06 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84028