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2005 (3) TMI 119 - SC - Central ExciseSugar - Rebate on production - whether the appellant is entitled to the benefit of the concessional rates of levy of excise duty under Notification 193/82, dated 11-6-1982 for the entire production during May to September 1982 - Held that:- there is really no question of the second Notification operating retrospectively. The "sugar year" according to the Notifications commenced on 1st October and ended with 30th September of the year following. Therefore, both the Notifications came into force during the sugar year in question. The period of benefit was the same. Therefore, even if the sugar factories like the appellant were covered by the benefit of the Notification for the first time on 1-6-1982, nevertheless they would be entitled for the benefit for the period 1st May, 1982 to 30th September 1982. The decision of the Tribunal is accordingly set aside - Decided in favour of assessee.
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