9911796707
TMI Blog1988 (8) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Customs) by its letter dated 30th May, 1975 informed the petitioner that if the petitioner felt aggrieved by the order of the Chief Accounts Officer, he may follow the procedure of appeal/revision as provided under the Central Excises and Salt Act, 1944. 3. It appears that the petitioner wrote several letters to the Assistant Collector, Central Excise, praying that the order should be granted by the Assistant Collector, Central Excise. It also appears that by letter dated 26th September, 1977, the Assistant Collector wrote to the petitioner that the Chief Accounts Officer is the competent authority to grant the incentive rebate, on sugar after proper scrutiny of claim. The Chief Accounts Officer has rejected the claim of the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the last few days it has been called a few times but no one seems to have appeared on behalf of the petitioner. 7. The respondent has been pressing for early hearing of this case, and since no one has appeared on behalf of the petitioner in the second call, I have proceeded with the further hearing of the matter. 8. I now propose to consider firstly the merits of the case of the petitioner. 9. The main contention of the petitioner is based on the Notification No. 146/74 which is as follows : - "Notification Central Excise In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts sugar, described in column (2) of the Table below and falling under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .5/- per quintal (b) On excess production on the next 10% Rs. 40/- per quintal Rs. 10/- per quintal (c) On excess production on the next 10% Rs. 50/- per quintal Rs.14/- per quintal (d) On excess production on the next 10% Rs.60/- per quintal Rs.18/- per quintal (E) On excess productions beyond 37.5% Rs.82/-per quintal Rs.22/- per quintal Explanation. - In this notification :- (a) "Average production" in relation to sugar produced in period by a factory which had gone into production for the first time in 1967-68 or earlier, means the simple average production during the corresponding period of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n shall not be taken into account while computing average production of the preceding five sugar years. Where production in one or more sugar years among five sugar years was nil, the production in such sugar year or sugar years shall be ignored and the average production shall be the average of the production of the corresponding period of the remaining sugar years. 4. Nothing contained in this notification shall apply to a factory which has been producing sugar only for three years or less. Sd/- G.S. Maingi Under Secretary to the Government of India . (No. 146/74) No. 146/74-CE/F. No. 14.22/74-CX. I." 10. The said notification was amended by Notification No. 150/75, dated 14-6-1975 which reads as follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be ignored for the purpose of arriving at the average and the average of the production is to be arrived at in respect of the balance years only by dividing them with the number of years during which the production was carried out. In my opinion, there is nothing to warrant that the said portion of Clause 3 is to apply only to factories which went into production for the first time after 1967-68 and not to the factories which went into production prior thereto. In my opinion, the petitioners' claim as appearing from Annexure 'C' was erroneous inasmuch as the petitioner did not produce any sugar during the sugar years 1970-71,1971-72 and 1973-74. The petitioner only produced sugar during sugar years 1969-70 and 1972-73 and, therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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