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TMI Blog1983 (7) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. ORDER M/s. Deccan Sugar Abkhari Co. Ltd., Madras (hereinafter referred as the appellant) filed Revision Application under Section 36 of the Central Excises and Salt Act, 1944 (hereinafter referred as the Act) before the Government of India against the order No. A. 294/76 (G)-C. No. 7/1/28/6. dated 21st June, 1977 passed by the Appellate Collector of Central Excise Customs, Mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it became amalgamated with the said Nava Bharath Company. The appellant s Appeal is continued by virtue of Clause (3) of the said High Court s Orders, copies of which have been submitted before us. 4. The question for our determination is whether under the Notification No. 146/74-C.E. issued by the Central Government under Rule 8 of the Central Excise Rules, 1944 the appellant was entitled to r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s stand; but in respect of an earlier Judgment dated 2nd of August, 1979 of the Hon ble Madras High Court in the case of New Horizon Sugar Mills Pvt. Ltd., wherein a similar view was taken, the Revenue sought permission of the Hon ble Supreme Court of India to file Special Leave Petition which came to be dismissed on 13th of February, 1981. A copy of the record of proceedings before the Hon ble S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 146/74-Supra was on excess production and not on average production, we are following the same approach in this case. 8. If the Excise Authorities are satisfied with the mathematical workings given by the appellant, the same should be accepted. Therefore, by following our decision as also the various Judgments of the High Courts noted in this Order, we allow the Appeal with direction that effec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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