1980 (2) TMI 78

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....e, appeared for the hearing and stated at the outset that he was holding the brief for two revision applications filed by M/s. The Kopargaon Sahakari Sakhar Karkhana Ltd. and M/s. Shankar Sahakari Karkhana. He stated that the issue involved in both the revision applications is the same and his arguments would also be the same for both the revision applications. Accordingly Government of India proc....

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....specified. The argument of the petitioners is that the various percentages specified in the sub-clauses should be arrived at in relation to the total excess production and are not to be linked to the average production as done by the authorities below. The authorities below, however, have held that the percentages in question are specified in relation to the average production and not in relation ....

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....s. (a) to (c) would show that the percentages specified in the sub-sepal numbers are with reference to the average production only. Otherwise, the wording of the sub-serial numbers (a) to (c) would have been different. 4. Apparently the confusion has arisen in this case because of the procedure adopted for grant of rebate under the notification. As per the procedure in force the quantity of reb....