https://www.taxtmi.com/caselaws?id=41460 A beneficial exemption notification for incentive rebate must be construed according to its object, so eligibility turns on production during the notified lean period and not on whether there was corresponding production in the previous year; prior-year non-production cannot be imported as an additional condition unless the notification expressly says so. Revision under Section 36 of the Central Excises and Salt Act, 1944 is a discretionary remedy and does not by itself bar writ jurisdiction under Article 226, particularly where the writ court has already issued rule nisi. The impugned orders were quashed and the rebate claim directed to be allowed, subject to adjustment of any outstanding dues. en-us Mon, 08 Aug 1983 00:00:00 +0530 Thu, 03 Jun 2010 14:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41460 A beneficial exemption notification for incentive rebate must be construed according to its object, so eligibility turns on production during the notified lean period and not on whether there was corresponding production in the previous year; prior-year non-production cannot be imported as an additional condition unless the notification expressly says so. Revision under Section 36 of the Central Excises and Salt Act, 1944 is a discretionary remedy and does not by itself bar writ jurisdiction under Article 226, particularly where the writ court has already issued rule nisi. The impugned orders were quashed and the rebate claim directed to be allowed, subject to adjustment of any outstanding dues. Case-Laws Central Excise Mon, 08 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41460