1991 (2) TMI 136 - HC - Central Excise

Summary

The petition was filed to challenge a notice of demand issued by the Central Excise department regarding eligibility for Central Excise rebate for the sugar years 1972-73 and 1973-74. The petitioner was entitled to rebate based on excess production compared to the base years 1971-72 and 1972-73. The court allowed the petition, directing a redetermination of the rebate in line with previous judgments and suspending the demand notice until then.