1980 (2) TMI 78 - CGOVT - Central Excise

Summary

The judgment by the Central Government of India dealt with the interpretation of a notification regarding excise duty exemption on sugar production. The court ruled that the percentages specified in the notification are linked to the average production, not the excess production as argued by the petitioners. The confusion arose due to the procedure for granting rebates, but the court emphasized that the notification wording is clear and the exemptions are based on average production. The revision applications were rejected. (Citation: 1980 (2) TMI 78 - GOVERNMENT OF INDIA)