https://www.taxtmi.com/caselaws?id=92452 Notification No. 160/88-C.E. allowed exemption for sugar cleared for home consumption to the extent of excess production, and para 3 was read as not imposing any restriction based on the period of production. On that construction, the manufacturer could clear the equivalent excess quantity irrespective of when the sugar was produced, so long as the excess production condition was satisfied. The point was decided in favour of the assessee and against the Revenue, confirming availability of the exemption for such clearances. en-us Thu, 16 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 16:56:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92452 Notification No. 160/88-C.E. allowed exemption for sugar cleared for home consumption to the extent of excess production, and para 3 was read as not imposing any restriction based on the period of production. On that construction, the manufacturer could clear the equivalent excess quantity irrespective of when the sugar was produced, so long as the excess production condition was satisfied. The point was decided in favour of the assessee and against the Revenue, confirming availability of the exemption for such clearances. Case-Laws Central Excise Thu, 16 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92452