1991 (2) TMI 136

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....This petition is filed for issuance of an appropriate writ, order or direction, restraining the respondents from enforcing the notice of demand, dated 27th May, 1981, issued by Superintendent, Central Excise, Gorakhpur and for other allied reliefs. 2. The main dispute in this writ petition pertains to the eligibility of the petitioner for Central Excise rebate for the sugar year 1972-73 and 197....

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.... Haryana and Andhra Pradesh High Courts. The view is that base year is a unit by itself and cannot be split up into sub-periods. All that one has to see is what was the production during the base year and what is the production during the year in question and if there is excess production, the petitioner can claim rebate. 4. The writ petition is accordingly allowed and the respondents are direc....