1999 (2) TMI 69

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ntral Excise Rules, 1944, the Central Government exempted sugar described in column 1 of the Table in the said Notification and falling under sub-rule (1) of sub-item (1) of Item No.1 of the First Schedule to the Central Excises and Salt Act, 1944 from so much of duty of excise and special duty of excise leviable thereon as is specified in Columns 2 and 3 of that Table. In the said Table, under Co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tire production during May to September, 1982, will be entitled to the exemption under this notification." 3.The appellant claimed exemption in respect of its production for the period 1-5-1982 to 30-9-1982 on the basis that the production for the preceding three sugar years for the said period was nil and, therefore, their entire production during the period 1-5-1982 to 30-9-1982 was entitled to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 82-C.E., dated 11-6-1982, the appellant's entire production during May to September, 1982 is entitled to exemption under this Notification, since its production during the said months for the preceding three sugar years, was nil. 5.The appeal is, therefore, allowed. The impugned order of the Tribunal is modified and the appellant is given the benefit of Notification No. 193/82-C.E., dated 11-6-19 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X