https://www.taxtmi.com/caselaws?id=41267 An exemption notification for sugar rebate applied to production in excess of the quantity made during the corresponding months of 1972. Because the factory had worked during the base period and had produced no sugar in those months, the proviso denying relief to a non-working factory did not apply. On a plain reading, the entire sugar produced in May-June 1973 was treated as excess production and qualified for rebate; a narrower construction would have added a restriction not found in the notification. The refund demand was therefore unsustainable. en-us Wed, 13 Oct 1982 00:00:00 +0530 Tue, 01 Jun 2010 15:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41267 An exemption notification for sugar rebate applied to production in excess of the quantity made during the corresponding months of 1972. Because the factory had worked during the base period and had produced no sugar in those months, the proviso denying relief to a non-working factory did not apply. On a plain reading, the entire sugar produced in May-June 1973 was treated as excess production and qualified for rebate; a narrower construction would have added a restriction not found in the notification. The refund demand was therefore unsustainable. Case-Laws Central Excise Wed, 13 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41267