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TMI Blog1983 (7) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Appellants. Shri Hem Prakash, JDR, for the Respondent. ORDER M/s. Deccan Sugar & Abkhari Co. Ltd., Madras (hereinafter referred as the appellant) filed Revision Application under Section 36 of the Central Excises and Salt Act, 1944 (hereinafter referred as the Act) before the Government of India against the order No. A. 294/76 (G)-C. No. 7/1/28/6. dated 21st June, 1977 passed by the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 28th of April, 1982 and on 24th of December, 1981 it became amalgamated with the said Nava Bharath Company. The appellant's Appeal is continued by virtue of Clause (3) of the said High Court's Orders, copies of which have been submitted before us. 4. The question for our determination is whether under the Notification No. 146/74-C.E. issued by the Central Government under Rule 8 of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Karnataka High Court respectively favour the appellant's stand; but in respect of an earlier Judgment dated 2nd of August, 1979 of the Hon'ble Madras High Court in the case of New Horizon Sugar Mills Pvt. Ltd., wherein a similar view was taken, the Revenue sought permission of the Hon'ble Supreme Court of India to file Special Leave Petition which came to be dismissed on 13th of February, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase that exemption rebate as contemplated in the Notification No. 146/74-Supra was on excess production and not on average production, we are following the same approach in this case. 8. If the Excise Authorities are satisfied with the mathematical workings given by the appellant, the same should be accepted. Therefore, by following our decision as also the various Judgments of the High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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