https://www.taxtmi.com/caselaws?id=45065 Notification No. 193/82-C.E. is explained as granting exemption for the entire production during May to September, 1982 where production in the corresponding months of the preceding three sugar years was nil. The key interpretive point is that the qualifying period is fixed by the notification's express wording, so the benefit cannot be curtailed merely because the notification was issued later. The Tribunal's restriction of exemption from 11-6-1982 onwards is described as inconsistent with paragraph 4, which ties eligibility to the stated May-to-September period. en-us Fri, 19 Feb 1999 00:00:00 +0530 Thu, 08 Jul 2010 11:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45065 Notification No. 193/82-C.E. is explained as granting exemption for the entire production during May to September, 1982 where production in the corresponding months of the preceding three sugar years was nil. The key interpretive point is that the qualifying period is fixed by the notification's express wording, so the benefit cannot be curtailed merely because the notification was issued later. The Tribunal's restriction of exemption from 11-6-1982 onwards is described as inconsistent with paragraph 4, which ties eligibility to the stated May-to-September period. Case-Laws Central Excise Fri, 19 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45065