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TMI Blog1972 (3) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... ,440.63. Mr. Subrahmanya Reddy, the learned Central Government Counsel contended that the question of granting any rebate does not arise at all in this case as no duty was levied on the "dirty or waste sugar" during the relevant year. In other words it is his case that the respondent sought rebate when no such rebate is permissible either under the notification of the Government of India, Ministry of Finance dated 13th February, 1965 or under Rule 8(1) of the Central Excise Rules. To appreciate the point raised in this appeal, it is necessary to set out the relevant facts: During the year 1965-66, 3461 quintals of 'C' sugar and dirty sugar of the season 1964-65 was reprocessed by the respondent factory and as a result of the reprocessin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty under certain special circumstances. This rule reads :- "8(1). Power to authorise exemption from duty in special cases. - The Central Government may, from time to time, by notification in the Official Gazette, exempt subject to such condition as may be specified in the notification any excisable goods from the whole or any part of duty leviable on such goods. (2) The Central Board of Revenue may by special order in each case exempt from the payment of duty, under circumstances of an exceptional nature any excisable goods". The relevant portion of the notification in question issued under Rule 8 reads : "GSR. In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided under the notification. Section 2(d) of the Central Excises and Salt Act defines "excisable goods" as meaning goods specified in the First Schedule and being subject to duty of excise and includes salt. The expression "manufacture" as defined under clause (f) of Section 2 includes any process incidental or ancillary to the completion of any other product. Sugar is Item 1 in the First Schedule to the Act. Duties of excise are payable on all excisable goods other than salt which are produced or manufactured in India at the rates prescribed in the First Schedule. (See Section 3 of the Act). No duty is payable under the provisions of the Act on "dirty sugar or waste sugar". The Supreme Court has pointed out in S.B. Sugar Mills v. Unio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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