https://www.taxtmi.com/caselaws?id=167629 Concessional excise duty under Notification No. G.S.R. 706 attached to sugar produced during the specified 1959-60 season, not to the date of removal from the factory. Sugar that became damaged and was reprocessed after the season retained its character as season-produced sugar, so later reprocessing did not defeat the concession. Trade notices could not override or curtail the exemption granted by the Central Government under the notification. On that basis, the sugar continued to qualify for the concessional rate and the additional duty demand was set aside. en-us Thu, 22 Aug 1974 00:00:00 +0530 Sat, 27 Dec 2014 11:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167629 Concessional excise duty under Notification No. G.S.R. 706 attached to sugar produced during the specified 1959-60 season, not to the date of removal from the factory. Sugar that became damaged and was reprocessed after the season retained its character as season-produced sugar, so later reprocessing did not defeat the concession. Trade notices could not override or curtail the exemption granted by the Central Government under the notification. On that basis, the sugar continued to qualify for the concessional rate and the additional duty demand was set aside. Case-Laws Central Excise Thu, 22 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167629