1999 (2) TMI 69 - SC - Central Excise

Summary

The Supreme Court allowed the appeal, modifying the Tribunal's order. The appellant was granted the benefit of Notification No. 193/82-C.E. for the entire period from 1-5-1982 to 30-9-1982. The appellant's production during May to September 1982 was entitled to exemption under the notification since production in the preceding three sugar years was nil.