1985 (8) TMI 84

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....s is relevant to a notification issued by the Central Government on October 12, 1974 in exercise of the power under Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944. The subject of the notification relates to free sale sugar and what is termed as levy sugar. The sugar in the two spheres of the market are accorded exemptions with reference to production of sugar in factories relevant to cru....

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....f this court in the order under appeal. 2. In fairness to the single Judge, he states and accepts two views are possible. One among the two views he is adopting. All the four High Courts have adopted the other view. In our consideration we adopt the reasoning in India Sugars & Refineries Ltd. v. Union of India (supra) contained in paras 6 to 8 as, we are in agreement with the view taken in the ....