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TMI Blog1985 (3) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced more goods during the financial year 1982-83 as compared to the clearances during the base year 1981-82. The Assistant Collector of Central Excise, Madras III Division noted that the Company remained closed during the period 29-7-1981 to 4-10-1981 resulting in stoppage of production of polyester staple fibre for 67 days into to during the same period; hence applying the formula in Notification No. 283/82 which has been indicated therein to cover such a contingency, the Assistant Collector held that the production during the incentive period was not higher than that during the base year. Accordingly, he rejected the claim. The respondent-company appealed to the Collector of Central Excise (Appeals), Madras. On a plain reading of Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... different . Reference has also been made to the Explanatory Memorandum to Notification No. 283/82 which refers to concession being given for increased production of goods during the productivity year . 3. At the time of hearing before us the learned Senior Departmental Representative relied on these grounds of appeal and also referred to the speech of the Finance Minister while introducing the Budget of 1982. In the budget speech, the Hon ble Minister has stated that the fiscal mechanism could be judiciously deployed in furthering this objective. With this view, I propose to formulate a scheme of excise duty concession for increased production of goods during the period of 12 months commencing on the 1st March, 1982 and ending on the 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incentive for higher production of sugar namely No. 132/82, dated 21-4-1982, as amended by Notification No. 193/82, dated 11-6-1982 issued for about the same year and sought his reaction to the difference in the wording between the notification issued for sugar and the one under consideration in the present appeal. The learned SDR replied that commodities being different, Government could have thought of different methods of giving incentive to different classes of goods. 5. We note that in his budget speech the Finance Minister referred to his formulating a scheme of concession for increased production. He also referred to production in the incentive period exceeding that of the base period. However, the notification itself related to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of clearance of the sugar, or even the quanta of duty that may be collectible on the sugar at the time of clearances (depending on the tariff value, if any, fixed, the rate of excess duty prevailing at that time etc.) once the higher quantum of sugar is produced, it gets the benefit of the scheme, though it could well be that because of the factors referred to, the quantum of duty paid on clearances of excess production may not be larger than the duty paid on sugar produced and cleared during the incentive period. We therefore, consider that the reference to clearances in Notification No. 283/82 is a deliberate one. As rightly observed by the Collector (Appeals), the words in the notification have to be given their direct meaning u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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