https://www.taxtmi.com/caselaws?id=43175 Central excise rebate under the applicable sugar scheme had to be determined by comparing production during the entire base year with production in the relevant sugar year. The base year could not be split into separate sub-periods by excluding periods when the factory was closed, because the scheme treated the base year as a single unit. Where overall production in the sugar year exceeded production in the whole base year, rebate could not be denied merely on the ground that the factory did not work for part of the base year. The denial on that basis was therefore unsustainable. en-us Fri, 01 Feb 1991 00:00:00 +0530 Wed, 16 Jun 2010 15:46:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43175 Central excise rebate under the applicable sugar scheme had to be determined by comparing production during the entire base year with production in the relevant sugar year. The base year could not be split into separate sub-periods by excluding periods when the factory was closed, because the scheme treated the base year as a single unit. Where overall production in the sugar year exceeded production in the whole base year, rebate could not be denied merely on the ground that the factory did not work for part of the base year. The denial on that basis was therefore unsustainable. Case-Laws Central Excise Fri, 01 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43175