https://www.taxtmi.com/caselaws?id=41480 Notification No. 35/76-C.E. created a self-contained incentive scheme for new sugar factories commencing production on or after 1 April 1974, granting a larger free-sale quota and fixing excise duty and additional excise duty on the levy-sugar component at the rates specified in that notification. Its proviso excluded the earlier general levy-sugar notification from applying to factories covered by the scheme. Later notifications reducing duty on levy sugar applied only generally and did not expressly supersede or amend Notification No. 35/76-C.E. The special rate under the 1976 notification therefore continued to govern factories within the scheme, and the petitioner could not claim the later reduced levy-sugar rates. en-us Thu, 20 Oct 1983 00:00:00 +0530 Mon, 10 Nov 2014 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41480 Notification No. 35/76-C.E. created a self-contained incentive scheme for new sugar factories commencing production on or after 1 April 1974, granting a larger free-sale quota and fixing excise duty and additional excise duty on the levy-sugar component at the rates specified in that notification. Its proviso excluded the earlier general levy-sugar notification from applying to factories covered by the scheme. Later notifications reducing duty on levy sugar applied only generally and did not expressly supersede or amend Notification No. 35/76-C.E. The special rate under the 1976 notification therefore continued to govern factories within the scheme, and the petitioner could not claim the later reduced levy-sugar rates. Case-Laws Central Excise Thu, 20 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41480