1997 (1) TMI 88 - HC - Central Excise

Summary

The judgment pertains to a reference made under Section 35G of the Central Excise and Salt Act, 1944 regarding the interpretation of Notification No. 108/78-C.E. The court held that the rebate under the notification is dependent on the excise duty liability of the excess sugar produced and exported. The court affirmed that the exemption is limited by the actual duty levied on the excess sugar, not just the excess production quantity.