1991 (8) TMI 101

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....ioner for refund of an amount of Rs. 10,94,280/- has been confirmed. 2. The necessary facts of the case for decision of the writ petition are as under : In order to encourage and maximizing the production of sugar, the Central Government in exercise of its powers conferred under Rule 8(1) of the Central Excise Rules, 1944 issued a notification dated 4-10-1973. The said notification was amended by another notification, dated 20-4-1974. Portions relevant for the purposes of the present case of the aforesaid notifications are being reproduced below :- "BHARAT SARKAR VITTA MANTRALAYA, NEW DELHI DATED THE 4TH OCTOBER, 1973. NOTIFICATION CENTRAL EXCISE G.S.R. In exercise of the powers conferred by sub-rule (1) of Rule 8 of....

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....d that the exemption mentioned against Serial Numbers 1 to 4 of the said Table shall not be admissible to a factory which did not work during the base period.       ........................................................................................ ........................................................................................ ……………….. ………………..     Explanation. - In this notification, the expression 'base period' means the period commencing from the 1st day of October, 1972, and ending with the 30th day of September, 1973.       ........................................................................................ .......

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....………………. …………… ……………………………………………………………. …………… 3. In pursuance of the aforementioned notifications, the petitioner Company submitted the requisite information and claimed the rebate in accordance with the conditions stipulated in the said notifications. 4. In the claim, which the petitioner Company, submitted for rebate, it was specifically mentioned that in the months of May and June, 1973, there was no production as such 27,357 quintals of sugar produced in the months of May and June was excess production on which rebate was admissible under the aforesaid notifications at Rs. 40/- per quintal. 5. The aforementioned claim submitted by the petitio....

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....1973. The petitioners' contention is that admittedly the petitioner's factory did work during the aforesaid period though it did not work in the relevant preceding period i.e., May and June, 1973. Still in view of the definition given in the notification aforesaid, the petitioner Company will be entitled for the rebate as under the proviso the rebate was not admissible only if for the whole sugar year i.e., from the 1st day of October, 1972 to 30th day of September, 1973, the petitioner's factory did not work. The petitioner's contention is that the petitioner's factory did work in the preceding base period, as defined in the Explanation to the notification, is not in dispute and as such the petitioner Company was clearly entitled for the r....