https://www.taxtmi.com/caselaws?id=43380 Excise rebate under the sugar notification was available only where production in the relevant sugar-year period exceeded production in the corresponding base-year sub-period, so a factory with nil production in that base period could not satisfy the substantive condition. The proviso was construed as excluding factories that had not worked during the base period as a whole; it did not expand the rebate grant or permit rebate on excess sugar production where no comparable base-period production existed. The explanation defining the base period also did not alter this core requirement, and rebate was therefore unavailable on the facts stated. en-us Fri, 25 Mar 1988 00:00:00 +0530 Thu, 17 Jun 2010 17:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43380 Excise rebate under the sugar notification was available only where production in the relevant sugar-year period exceeded production in the corresponding base-year sub-period, so a factory with nil production in that base period could not satisfy the substantive condition. The proviso was construed as excluding factories that had not worked during the base period as a whole; it did not expand the rebate grant or permit rebate on excess sugar production where no comparable base-period production existed. The explanation defining the base period also did not alter this core requirement, and rebate was therefore unavailable on the facts stated. Case-Laws Central Excise Fri, 25 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43380