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Issues:
Claim for rebate under Notification No. 146/74-Central Excises, calculation of average production for rebate eligibility, interpretation of Notification clauses, maintainability of writ petition under Article 226. Analysis: The petitioner, a sugar mill, sought a writ of mandamus for a rebate of Rs. 6,59,104 under Notification No. 146/74-Central Excises. The dispute arose from the calculation of average production for rebate eligibility. The Notification provided exemptions for sugar factories based on production years. The petitioner argued for a calculation method considering all five preceding years, while the respondents advocated for excluding years with no production. The court analyzed the Notification's language and intent, emphasizing the distinction between mills starting production before and after 1967-68. The petitioner's interpretation of the Notification was upheld by the court, stating that the average production should be calculated based on all five preceding years, even if some years had no production during specific months. The court rejected the respondents' argument to exclude years with no production during certain months, emphasizing the Notification's language referring to 'average production' without specifying an 'average period of production.' The court found the petitioner's calculation method and interpretation of the Notification to be correct. Regarding the maintainability of the writ petition under Article 226, the respondents argued for seeking remedy through appeal and revision under Sec. 35 of the Act. However, the court held that since there was no formal decision or order by a Central Excise Officer, the petitioner's recourse to Article 226 for a writ of mandamus was appropriate. The court emphasized that the rejection of the petitioner's claim and the Assistant Collector's view did not constitute a formal 'decision or order' under Sec. 35. Ultimately, the court directed the respondents to grant the petitioner's claim for rebate in accordance with Notification No. 146/74-Central Excises. The court found the petitioner's calculation method aligned with the Notification's provisions, leading to the issuance of the writ of mandamus for the rebate amount. No costs were awarded in the judgment.
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