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TMI Blog1991 (5) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... tory. It worked during the sugar year 1972-73. The said sugar year commenced on 1st October, 1972 and ended on 30th September, 1973. The petitioner produced certain quantity of sugar during the period 1st May, 1973 to 30th June, 1973. It claimed benefit of the notification dated 28th September, 1972 issued by the Central Government under Rule 8(1) of the Central Excise Rules. The notification, evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of excise leviable thereon as is specified in the corresponding entry in column (3) of the said Table. TABLE Sl. No. Description of sugar Duty of excise 1. 2. 3. 1. Sugar produced in a factory during the period commencing from the 1st day of October, 1972 and ending with the 30th day of November, 1972 which is in excess of the quantity of sugar produced during the corresponding period in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uantity of sugar produced during the corresponding period in 1972. Rupees twenty per quintal. Provided that the exemption under the notification shall not be admissible to a factory :- (a) which did not work during the base period, or (b) which had only a trial run in the base period, or (d) which commences production for the first time on or after the 1st day of October, 1972. 2. The petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice which is questioned in this writ petition. 3. We find that the contention raised by the petitioner is squarely covered in his favour by a bench decision of this Court in L.H. Sugar Factories v. Union of India, 1983 (12) E.L.T. 205. The said decision deals with an identical situation. Having regard to the language employed in Clause (1) of the first proviso, it was held that it is eno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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