https://www.taxtmi.com/caselaws?id=41834 A rebate notification for sugar production was construed to allow rebate on the entire excess production over the average of the preceding five years, not merely up to the average production figure. On that reading, the petitioners were entitled to the claimed rebate and consequential relief, and the impugned orders were quashed. The stated principle is that where a rebate is granted on production in excess of the average, the rebate must be computed on the full excess quantity as expressly provided by the notification. en-us Fri, 27 Jan 1984 00:00:00 +0530 Mon, 07 Jun 2010 13:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41834 A rebate notification for sugar production was construed to allow rebate on the entire excess production over the average of the preceding five years, not merely up to the average production figure. On that reading, the petitioners were entitled to the claimed rebate and consequential relief, and the impugned orders were quashed. The stated principle is that where a rebate is granted on production in excess of the average, the rebate must be computed on the full excess quantity as expressly provided by the notification. Case-Laws Central Excise Fri, 27 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41834