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2003 (2) TMI 69 - SC - Central ExciseMethod of calculation of average production of sugar for the purpose of grant of Central Excise concession in terms of the exemption Notification No. 135/83-C.E., dated 30th April, 1983 Held that:- The Tribunal has correctly considered the rebate claim arising out of the three base years. Appellant had manufactured sugar between 1st May, 1979 to 30th September, 1979 only and since there was no production in the two periods, i.e., 1980-81 and 1981-82 the same are to be ignored and the sugar produced in the year 1979-80 would be taken to be the average for all the three years for determining the average production. In a case of factory where there was no production in any of the three years during the lean period then the sugar produced between 1st May, 1983 to 30th September, 1983 was to be taken as the average production for exemption from the payment of excise duty. In cases where there was a production in any of the three preceding years then the average had to be calculated by ignoring the periods in which there was no production. Since in this case there is no production in two out of the three years the average has to be the production in one year only. Appeal dismissed.
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