https://www.taxtmi.com/caselaws?id=98685 Rebate of duty on excess sugar production was held admissible where there was some production in the base year, even though no production occurred in the corresponding period of that year. Applying Notification No. 189/73 as amended, the Tribunal accepted that nil production in the matching period did not by itself defeat the claim if the record showed production in other periods of the base year. The earlier decisions treating some production in the base year as sufficient were followed, and the rebate claim succeeded. en-us Wed, 04 Apr 1984 00:00:00 +0530 Sat, 21 Jan 2012 16:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98685 Rebate of duty on excess sugar production was held admissible where there was some production in the base year, even though no production occurred in the corresponding period of that year. Applying Notification No. 189/73 as amended, the Tribunal accepted that nil production in the matching period did not by itself defeat the claim if the record showed production in other periods of the base year. The earlier decisions treating some production in the base year as sufficient were followed, and the rebate claim succeeded. Case-Laws Central Excise Wed, 04 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98685