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1994 (11) TMI 134 - SC - Central ExciseWhether sugar described in column (2) of the Table to the Notification No. 146/74 dated 12-10-1974 was exempted from so much of the duty of excise leviable thereon as is specified in the corresponding entry in columns (3) and (4) of the Table? Held that:- On the language of the Notification, we have to agree with Shri Sanghi, because rebate being made relatable on the excess production, it is this production (beyond the average) which has to be looked into. This reading of the Notification would not defeat the object of granting of rebate, as the same would be ₹ 20 or ₹ 5 per quintal, as the case may be, where the excess is only 7.5%; but on that slab of excess production which is beyond 7.5%, upto 17.5%, the rebate available would be ₹ 40 or ₹ 10, as the case may be; and so on. The quantum of rebate would thus increase with the rate of excess production going higher and higher. So, the manufacturer would have impetus to produce more and more, as higher the percentage of excess, more would be the quantum of rebate.
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