https://www.taxtmi.com/caselaws?id=165763 An exemption notification for sugar produced in excess of the average production of the corresponding period of the preceding five years was construed as linking the percentage slabs in the operative table to average production, not to excess production. The stated rebate procedure through advance credit in the personal ledger account did not control the interpretation of the notification. On that reading, the claim based on an excess-production basis failed and the revision applications were rejected. en-us Fri, 09 May 1980 00:00:00 +0530 Mon, 11 Aug 2014 14:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165763 An exemption notification for sugar produced in excess of the average production of the corresponding period of the preceding five years was construed as linking the percentage slabs in the operative table to average production, not to excess production. The stated rebate procedure through advance credit in the personal ledger account did not control the interpretation of the notification. On that reading, the claim based on an excess-production basis failed and the revision applications were rejected. Case-Laws Central Excise Fri, 09 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165763