https://www.taxtmi.com/caselaws?id=167015 Rebate on sugar produced in excess had to be computed by first dividing the excess production into the relevant slabs and then apportioning each slab between levy sugar and free sale sugar in the prescribed 65:35 ratio. A method that first segregated levy and free sale sugar and then applied the slab rates on a combined base was incorrect because it distorted the percentage-wise working under the notification. The text also notes that a later judicial interpretation clarifying that the slabs must be measured by reference to excess production, not average production, could be applied at the appellate stage where the refund claim rested on the same factual foundation and only the legal basis for quantification had changed. en-us Sat, 26 May 1984 00:00:00 +0530 Wed, 03 Dec 2014 14:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167015 Rebate on sugar produced in excess had to be computed by first dividing the excess production into the relevant slabs and then apportioning each slab between levy sugar and free sale sugar in the prescribed 65:35 ratio. A method that first segregated levy and free sale sugar and then applied the slab rates on a combined base was incorrect because it distorted the percentage-wise working under the notification. The text also notes that a later judicial interpretation clarifying that the slabs must be measured by reference to excess production, not average production, could be applied at the appellate stage where the refund claim rested on the same factual foundation and only the legal basis for quantification had changed. Case-Laws Central Excise Sat, 26 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167015