9911796707
TMI Blog1996 (7) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... esponding entry in columns (3) and (4) of the said Table. For brevity, only relevant portion of the Notification referred above dated 12-1-1974 contained in Annexure 1 to the writ petition is reproduced herein below : "NOTIFICATION CENTRAL EXCISES G.S.R. 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 sub-item (1) of Item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) from so much of the duty of excise leviable thereon as is specified in the corresponding entry in columns (3) and (4) of the said table: Table Sl. No. Description of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs. The relevant period stated in the Notification is the period commencing on the 1st day of December, 1974, and ending with the 30th day of September, 1975. 3. This petition under Article 226 of the Constitution is filed by M/s. D.C.M. Ltd, petitioner, seeking quashing of the impugned order of the Government of India dated 26-12-1981 (Annexure 5), the order of the Appellate Collector dated 6-3-1981 (Annexure 4) and the order of the Superintendent Central Excise dated 7-1-1978 (Annexure 3). The petitioner has also prayed that the respondents be commanded to refund to the petitioner an amount of Rs. 8,07,215.85 towards Excise Rebate on excess production of sugar in 1974-75 sugar crushing season. 4. The case as set out by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner is that petitioner is undoubtedly entitled to rebate in excise duty on the sugar produced in its factory during the period December, 1974 to September, 1975 in excess of the average production of the sugar of the corresponding period of the preceding five years but the exemption is to be allowed at different rates prescribed in the Table quoted above. According to the respondents one and uniform rate is to be applied which is prescribed in the Table quoted above, and the exemption is to be given only to excess production. The Clauses 2(a) to 2(e) of the Table quoted above make the intention clear that larger exemption is to be given on greater production and the percentage is to be calculated with reference to the average production. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntitled to exemption greater than Rs. 20/- per quintal in respect of free sale sugar and Rs. 5/- in respect of levy sugar. The percentage slab should mean the percentage of the average production and not the excess production. 9. In the instant case the actual dispute pertains to the calculation of per centages. According to the petitioner the percentages referred in the Clauses 2(a) to 2(e) of the Table quoted above are to be calculated with reference only to the excess production and according to the respondents the percentages are to be calculated with reference to the average production of corresponding period of 5 preceding sugar years. In the opinion of this court the exemption is to be granted only on excess production and the perc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In other words the excess is to be worked out in percentage and the percentage is to be calculated with reference to the average production of preceding five years. The various slabs for exemption are specified in sub-Sl. Nos. (a) to (e) of sub-clause (2). If sub-Sl. Nos. (a) to (e) with the broad headings of sub-clause (2) namely `in excess of the average production' are read together it would be clear that the percentages specified are in relation to the average production only. 12. As far as the principle of interpreting taxing Statutes, Rules and Notification issued thereunder is concerned, the same has been well settled by their loardships of apex court in catena of decisions and it has been ruled that the Court must always remember ..... X X X X Extracts X X X X X X X X Extracts X X X X
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