https://www.taxtmi.com/caselaws?id=40711 An exemption notification must be applied according to its plain language: where it directed exclusion of sugar years with nil production, the phrase could not be expanded to treat only nil monthly periods as excluded. On that construction, average production was correctly computed by dividing the total by five, and the rebate assessment stood on that basis. The availability of appellate or revisional remedies did not bar writ jurisdiction where the dispute turned on interpretation of the notification and no controverted facts required investigation. The rebate order was left undisturbed and the writ petition was maintainable. en-us Thu, 02 Aug 1979 00:00:00 +0530 Thu, 13 May 2010 16:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40711 An exemption notification must be applied according to its plain language: where it directed exclusion of sugar years with nil production, the phrase could not be expanded to treat only nil monthly periods as excluded. On that construction, average production was correctly computed by dividing the total by five, and the rebate assessment stood on that basis. The availability of appellate or revisional remedies did not bar writ jurisdiction where the dispute turned on interpretation of the notification and no controverted facts required investigation. The rebate order was left undisturbed and the writ petition was maintainable. Case-Laws Central Excise Thu, 02 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40711