https://www.taxtmi.com/caselaws?id=170485 The Central Government allowed the revision applications concerning the rounding off of rebate amounts under Section 37D of the Central Excise Act, 1944. It held that rounding off should be based on the total amount calculated per pouch multiplied by the number of pouches, not per pouch individually. The Government emphasized the importance of interpreting the provision to ensure rounding off is done for the aggregate sum, aligning with the department's argument. Consequently, the Orders-in-Appeal were set aside, and the revision applications were granted in favor of the applicants. en-us Thu, 14 Feb 2013 00:00:00 +0530 Fri, 22 May 2015 17:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170485 The Central Government allowed the revision applications concerning the rounding off of rebate amounts under Section 37D of the Central Excise Act, 1944. It held that rounding off should be based on the total amount calculated per pouch multiplied by the number of pouches, not per pouch individually. The Government emphasized the importance of interpreting the provision to ensure rounding off is done for the aggregate sum, aligning with the department's argument. Consequently, the Orders-in-Appeal were set aside, and the revision applications were granted in favor of the applicants. Case-Laws Central Excise Thu, 14 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170485