https://www.taxtmi.com/caselaws?id=166661 Notification No. 146/74-C.E. was construed to allow rebate on excess production, not merely on a percentage of average production. The Tribunal followed its earlier rulings on the same question and noted that the interpretation favouring rebate on excess production had also been accepted in prior High Court decisions. On that basis, the assessee's claim was held to fall within the notification, and the benefit of rebate was directed to be granted. en-us Fri, 08 Jul 1983 00:00:00 +0530 Thu, 30 Oct 2014 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166661 Notification No. 146/74-C.E. was construed to allow rebate on excess production, not merely on a percentage of average production. The Tribunal followed its earlier rulings on the same question and noted that the interpretation favouring rebate on excess production had also been accepted in prior High Court decisions. On that basis, the assessee's claim was held to fall within the notification, and the benefit of rebate was directed to be granted. Case-Laws Central Excise Fri, 08 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166661