https://www.taxtmi.com/caselaws?id=85339 For Notification No. 257/76, a factory was not required to have been in existence for the full preceding five years where average production could be computed from the years it actually worked; the existence condition was therefore not rigidly confined to five years. The production condition under Clause 4 was also met because 1976-77 output exceeded the average production of 1974-75 and 1975-76. On both points, the assessee qualified for rebate on excess production sugar, and the adverse order was set aside. en-us Tue, 14 May 1996 00:00:00 +0530 Thu, 04 Aug 2011 13:09:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85339 For Notification No. 257/76, a factory was not required to have been in existence for the full preceding five years where average production could be computed from the years it actually worked; the existence condition was therefore not rigidly confined to five years. The production condition under Clause 4 was also met because 1976-77 output exceeded the average production of 1974-75 and 1975-76. On both points, the assessee qualified for rebate on excess production sugar, and the adverse order was set aside. Case-Laws Central Excise Tue, 14 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85339