https://www.taxtmi.com/caselaws?id=42455 Nil-production sugar years must be excluded when calculating average production for incentive rebate under Notification No. 146/74; the average is then determined from the remaining production years. The subsequent amendment under Notification No. 150/75 did not expand entitlement where relevant base periods recorded no production. Delay in challenging rejection of a rebate claim, coupled with failure to use the statutory excise appeal, undermines writ maintainability. These principles support denial of rebate where the prescribed average-production basis is not met. en-us Fri, 05 Aug 1988 00:00:00 +0530 Fri, 11 Jun 2010 13:06:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42455 Nil-production sugar years must be excluded when calculating average production for incentive rebate under Notification No. 146/74; the average is then determined from the remaining production years. The subsequent amendment under Notification No. 150/75 did not expand entitlement where relevant base periods recorded no production. Delay in challenging rejection of a rebate claim, coupled with failure to use the statutory excise appeal, undermines writ maintainability. These principles support denial of rebate where the prescribed average-production basis is not met. Case-Laws Central Excise Fri, 05 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42455