1996 (6) TMI 155

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.... per : G.R. Sharma, Member (T)]. -  The short issue for determination in this appeal is whether brown sugar produced during a particular year and refined during subsequent year is eligible for excess sugar production rebate during the year it was produced. 2. The facts of the case are that the appellants submitted a claim for rebate of duty amounting to Rs. 33,181/- on 1706.63 quin....

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....r Co. Ltd. reported in 1985 (22) E.L.T. 55 (Tribunal) = 1985 ECR 1818 whereunder the Tribunal ruled that for computing the production of sugar, quantity of sugar recorded in RG-1 shall be taken into account as sugar produced during a particular season. The lower authorities have, however, held that since sugar was processed during the year 1983-84, therefore, it cannot be treated as the production....

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.... sugar rebate during the material period was covered by Notfn. No. 135/83, dated 30-4-1983. In this Notification, it has specifically been provided that for purpose of calculating the rebate the quantity of sugar shown in RG-1 register shall be taken into account. The admitted position is that brown sugar was shown in RG-1 register in the season 1982-83. In terms of specific requirement of Notfn. ....