9911796707
TMI Blog1994 (10) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... th April, 1974 in terms of Serial No. 2 of the Table annexed to the Notification No. 189/73-C.E., dated 4-10-1973. The claim was rejected by the Assistant Collector of Central Excise on the ground that the rebate was barred by limitation. He also held that only Serial No. 5 of the Notification was applicable to the appellants factory. Aggrieved by the order passed by the Assistant Collector the appellants filed an appeal before the Collector (Appeals) who by his order dated 25-11-1978 rejected the appeal on the ground that it was time-barred. The appellants thereupon preferred a Revision Application before the Government of India who by the Order No. 513 of 1980, dated 6-5-1980 held that the claim was not time-barred and directed the Colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or availment of the concessional duty of excise was that during the period commencing from the 1st day of December, 1973 and ending with 30th day of April, 1974, the production should have been in excess of 110% of the quantity of sugar produced during the period commencing from the 1st day of December 1972 and ending with the 30th day of April 1973. He stated that the appellants had commenced production on 10-12-1973 and during the period commencing from 1st day of December 1973 and ending with the 30th day of April, 1974 their production was in excess of 110% of the quantity of sugar produced during the corresponding period in the year 1972-73. He therefore pleaded that the order passed by the Collector (Appeals) may be set aside. On beha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f December, 1972 and ending with the 30th day of April, 1973. Twenty rupees per quintal On a plain reading of the clause against Serial No. 2 of the said notification reproduced above, it follows that the concessional rate of duty specified against the said clause was admissible as long as the sugar produced at any time during the period commencing from the 1st day of December, 1973 and ending with 30th day of April, 1974 was in excess of 110% of the quantity of sugar produced during the period commencing from the 1st day of December, 1972 and ending with the 30th day of April, 1973. It is evident that in the said clause there was no requirement that the production should have necessarily commenced form 1st December 1973. In the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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