1986 (8) TMI 73

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....he relevant notification dated 28th September, 1972. 2. In the exercise of power conferred under sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government granted exemptions to sugar factories manufacturing sugar from certain amounts of excise duties leviable thereon to be calculated in terms of the table appended to the notification, a true copy whereof is annexure 1 to the petition. According to this table factories producing sugar during the period commencing 1st of October, 1972 and ending with the 30th day of November, 1972 which was in excess of the quantity of sugar produced during the corresponding period, in 1971 the rebate allowable was fixed at Rs. 40/- per quintal. In regard to sugar produced in a facto....

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....ed in the said notification, but only during a part of it would become disentitled to claim excise rebate in terms of the aforesaid notification. The question came up for consideration before this court in the case of M/s. L.H. Sugar Factories Ltd. v. U.O.I. & Ors. reported in 1983 U.P. Tax Cases P138 = 1983 E.L.T. 205 (All.). A precisely similar situation prevailed in that case. There also the petitioner factory did produce sugar during the period 18th October, 1971 and 30th Sept., 1972 but it had not produced any sugar during the months of May and June, 1972. The respondent in that case had contended that inasmuch as the petitioner factory had not worked during the whole of the base year it was not entitled to claim excise rebate in terms....