https://www.taxtmi.com/caselaws?id=89720 Rebate under the sugar exemption notifications was not dependent on proving production in each preceding sugar year as a strict condition precedent. The amended notification was read as expanding the benefit where earlier sugar years had nil production, so the rebate could not be refused merely because the factory had not produced sugar during those years. On that reasoning, rebate under Notification No. 132/82 was treated as admissible to the assessee. en-us Tue, 22 Apr 1997 00:00:00 +0530 Thu, 29 Sep 2011 12:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89720 Rebate under the sugar exemption notifications was not dependent on proving production in each preceding sugar year as a strict condition precedent. The amended notification was read as expanding the benefit where earlier sugar years had nil production, so the rebate could not be refused merely because the factory had not produced sugar during those years. On that reasoning, rebate under Notification No. 132/82 was treated as admissible to the assessee. Case-Laws Central Excise Tue, 22 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89720