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1997 (1) TMI 88 - HIGH COURT OF JUDICATURE AT MADRASExtract: .......allowing rebate would arise only if excess sugar is produced, that would suffer assessment and levy of excise duty and not otherwise. As for question No. 2, we hold that the quantum of exemption would be limited by the actual quantum of duty levied and paid on the excess sugar determined and not merely on the mere excess production alone. No costs.
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