https://www.taxtmi.com/caselaws?id=86788 Clause 3 of Notification No. 135/83-C.E. requires average sugar production to be computed by reference to the periods of actual factory operation, not by a notional three-year average that includes nil-production periods. The cited Tribunal view treated the relevant working period as decisive, and the Bombay High Court decision was distinguished as arising under different notifications. On that basis, the Revenue's method of computation was preferred and the rebate claim under the assessee's method was not admissible. en-us Tue, 06 May 1997 00:00:00 +0530 Sat, 27 Aug 2011 14:24:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86788 Clause 3 of Notification No. 135/83-C.E. requires average sugar production to be computed by reference to the periods of actual factory operation, not by a notional three-year average that includes nil-production periods. The cited Tribunal view treated the relevant working period as decisive, and the Bombay High Court decision was distinguished as arising under different notifications. On that basis, the Revenue's method of computation was preferred and the rebate claim under the assessee's method was not admissible. Case-Laws Central Excise Tue, 06 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86788