TMI Blog1995 (4) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (T)]. This appeal is by the Collector of Central Excise, Patna against the Order of the Collector of Central Excise (Appeals), Calcutta. The facts leading to the appeal are briefly these. 2. The Respondent submitted a claim of rebate of duty on excess-production by it on 6545 quintals of sugar in terms of Notification 203/72-C.E., as amended. This Notification provides for rebate on s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own case to say good sugar recovered in one year by re-process, defective sugar produced in the earlier year should be treated as production of the year of re-processing. He, therefore, directed the Assistant Collector, Central Excise to work out the rebate according to these parameters. The appeal is against this Order. 4. There was no one for the Respondent and no request for adjournment recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment has been stayed by the Hon ble Supreme Court by its order of January, 1982. The Departmental Representative was not able to inform us of the ultimate fate of the judgment. However, in that judgment, the Court had also relied upon its judgment in the Lotus Industries Ltd. case where it was held that re-processing of sugar amounted to `manufacture . It has not been argued that the operation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be re-processed. There may be some support for the Department s view in the latter situation. In the former situation, however, the sugar must be considered to have been manufactured only when it became marketable. The appeal itself says that in the present case, the total production in 1972 season included 2479 quintals of yellow and brown sugar. It is this quantity which was re-processed in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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