https://www.taxtmi.com/caselaws?id=42033 A sugar factory was entitled to rebate under the 28 September 1972 excise notification because the proviso denying benefit applied only where the factory did not work during the base year at all. Partial non-production during some months did not defeat eligibility when production occurred in that year. The later notification of 4 October 1973 was held irrelevant to the entitlement, which had to be tested only under the governing 1972 notification. The refund demand was therefore unjustified, and the demand notice was quashed with costs. en-us Tue, 12 Aug 1986 00:00:00 +0530 Tue, 08 Jun 2010 16:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42033 A sugar factory was entitled to rebate under the 28 September 1972 excise notification because the proviso denying benefit applied only where the factory did not work during the base year at all. Partial non-production during some months did not defeat eligibility when production occurred in that year. The later notification of 4 October 1973 was held irrelevant to the entitlement, which had to be tested only under the governing 1972 notification. The refund demand was therefore unjustified, and the demand notice was quashed with costs. Case-Laws Central Excise Tue, 12 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42033