https://www.taxtmi.com/caselaws?id=47231 A writ petition remained maintainable where the Tribunal refused a reference not on merits but because the statutory reference provision was inapplicable, so recourse to Articles 226 and 227 was available. On rebate computation under Notification No. 132/82-Central Excise, periods of nil production in the preceding three sugar years had to be ignored because the notification required average production to be based only on corresponding periods in which the factory actually produced sugar. The incentive character of the scheme could not override its plain wording, and nil-production years could not be treated as part of the averaging base. The Revenue's method of computation was upheld. en-us Wed, 23 Feb 2005 00:00:00 +0530 Mon, 16 Jun 2014 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47231 A writ petition remained maintainable where the Tribunal refused a reference not on merits but because the statutory reference provision was inapplicable, so recourse to Articles 226 and 227 was available. On rebate computation under Notification No. 132/82-Central Excise, periods of nil production in the preceding three sugar years had to be ignored because the notification required average production to be based only on corresponding periods in which the factory actually produced sugar. The incentive character of the scheme could not override its plain wording, and nil-production years could not be treated as part of the averaging base. The Revenue's method of computation was upheld. Case-Laws Central Excise Wed, 23 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47231