1985 (12) TMI 254

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. Shri K.K. Bhatia, SDR, for the Respondents. [Order per : Shri C.T.A. Pillai, Member (T)]. - In this application under Section 35G of the Central Excises and Salt Act, 1944 arising out of the Tribunal's Order, dated 24-5-1985 (Annexure A), the applicant has required us to refer to the High Court the following questions :- (i) "Whether in the facts and circumstances the applicants are....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e period." 2.  The facts of the case are furnished below :- The applicants are manufacturers of sugar falling under sub item (1) of Tariff Item 1 ,of the First Schedule to the Central Excises and Salt Act, 1944. They filed a claim towards incentive rebate for Rs. 16,12,619.40 on the excess production of sugar during the period from 1-5-1978 to 30-9-1978 based on the rebate granted under....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... exceed the quantum of duty actually collectible on the sugar excess produced at the time of its removal, and the rebate would not be admissible on sugar exported out of the country which admittedly did not in effect suffer any duty. The Tribunal accordingly dismissed the appeal by its order, dated 24-5-1985 (Annexure A). 4.  We have heard both the sides to the Reference Application. The a....