https://www.taxtmi.com/caselaws?id=44573 Rebate under Notification No. 108/78-C.E. was available only where the excess sugar had actually suffered excise duty. Because exported sugar was not subjected to actual assessment or levy, the notification could not be invoked for that quantity. The exemption was also confined to the duty actually levied and paid, not to the mere quantity of excess production. The HC therefore answered the reference against the assessee and confined relief to eligible excess production on which excise duty had in fact been levied. en-us Tue, 28 Jan 1997 00:00:00 +0530 Thu, 01 Jul 2010 09:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44573 Rebate under Notification No. 108/78-C.E. was available only where the excess sugar had actually suffered excise duty. Because exported sugar was not subjected to actual assessment or levy, the notification could not be invoked for that quantity. The exemption was also confined to the duty actually levied and paid, not to the mere quantity of excess production. The HC therefore answered the reference against the assessee and confined relief to eligible excess production on which excise duty had in fact been levied. Case-Laws Central Excise Tue, 28 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44573