Supreme Court of India
Sahyadri Sahakari Sakhar Karkhana Ltd. v. Collector of Central Excise, Pune
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1 Supreme Court bench has cited this judgment.
What the Court ordered
For the reasons stated above, we do not find any merit in these appeals and dismiss the same•with no order as to costs.
Judgment, page 10
From the headnote
Central Excise Tariff Act, 1985-Tariff Item No. 17.01-Centra/ Excise Act, 1944-Centra/ Excise Rules, 1944- Ru/e 174-Excise duty-Rebate in payment on the basis of average production during three preceding sugar years by a notification-Out of the three years, production in first year while nil production in the subsequent two years-Rebate claim calculating the average production on the basis of three base years-Determination of average production-Held, for the purpose of calculating average production periods in which there is nil production has to be ignored-Sugar produced in one year would be
Authorities it was built on
Where later benches applied it
Of those, 1 referred to
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