Supreme Court · 2003 INSC 117 · Decided 25 February 2003
Sahyadri Sahakari Sakhar Karkhana LTD. v. Collector of Central Excise, Pune
- Court
- Supreme Court of India
- Citation
- 2003 INSC 117 · [2003] 2 S.C.R. 310
- Case number
- CIVIL APPEAL No. 6634/1995
- Decided
- 25 February 2003
- Bench
- S.S.M. QUADRI, ASHOK BHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
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 C 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 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 D year would be taken to he average of all the three years
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