https://www.taxtmi.com/caselaws?id=41284 Rebate under Notification No. 146/74-C.E. depended on production during the corresponding period of the preceding five sugar years under rule 8 of the Central Excise Rules, 1944. The definition of "sugar year" covered 1 October to 30 September, and paragraph 4 regulated only the class of factories and the treatment of the preceding five sugar years; it did not permit exclusion of nil-production years when averaging the relevant October-November production. On the admitted figures, the petitioner's October-November 1974 production exceeded that average and its annual production also met paragraph 1(b), so rebate was available and the contrary orders could not stand. en-us Thu, 10 Dec 1981 00:00:00 +0530 Tue, 01 Jun 2010 16:59:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41284 Rebate under Notification No. 146/74-C.E. depended on production during the corresponding period of the preceding five sugar years under rule 8 of the Central Excise Rules, 1944. The definition of "sugar year" covered 1 October to 30 September, and paragraph 4 regulated only the class of factories and the treatment of the preceding five sugar years; it did not permit exclusion of nil-production years when averaging the relevant October-November production. On the admitted figures, the petitioner's October-November 1974 production exceeded that average and its annual production also met paragraph 1(b), so rebate was available and the contrary orders could not stand. Case-Laws Central Excise Thu, 10 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41284