1980 (2) TMI 79 - CGOVT - Central Excise

Summary

The Government of India considered a revision application regarding the determination of the base period under Notification No. 198/76 for Central Excise duty. The petitioners argued for a different interpretation of the base period, but the Government clarified that the base period should include clearances exempted from duty. The order-in-appeal was upheld, and the revision application was rejected. (Citation: 1980 (2) TMI 79 - GOVERNMENT OF INDIA)