https://www.taxtmi.com/caselaws?id=166147 A rebate notification under central excise was construed to allow rebate on subsequent production even where the corresponding base-year period showed nil production. The Tribunal followed settled High Court interpretations and rejected the revenue's contrary view, holding that nil base-year production did not by itself defeat entitlement where the notification's scheme supported relief. On that construction, the show cause notice and recovery demand for withdrawal of the sanctioned rebate were unsustainable, and the assessee remained entitled to protection against recovery and consequential refund. en-us Fri, 13 May 1983 00:00:00 +0530 Wed, 27 Aug 2014 11:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166147 A rebate notification under central excise was construed to allow rebate on subsequent production even where the corresponding base-year period showed nil production. The Tribunal followed settled High Court interpretations and rejected the revenue's contrary view, holding that nil base-year production did not by itself defeat entitlement where the notification's scheme supported relief. On that construction, the show cause notice and recovery demand for withdrawal of the sanctioned rebate were unsustainable, and the assessee remained entitled to protection against recovery and consequential refund. Case-Laws Central Excise Fri, 13 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166147