Supreme Court · 1994 INSC 513 · Decided 11 November 1994
Saswad Mali Sahakari Sakhar Karkhana LTD. v. Union of India and ANR.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 513 · [1994] SUPP. 5 S.C.R. 460
- Case number
- CIVIL APPEAL No. 488/1979
- Decided
- 11 November 1994
- Bench
- KULDIP SINGH, R.M. SAHAI, B.L. HANSARIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise Rules, 1944-Notification No. 146174 dated 12.10.1994 issued by the Department of Revenue and Insurance, Ministry of Finance­ Scope of-Whether percentage mentioned in sub-clauses (a) to (e) of Table to Notification are to be calculated on excess production or average production years-Held, rebate being made rebatable on excess production, it is this production (beyond average) which has to be looked into. The matter is relatable to the interpretation of the Notification No. 146n4 dated 12.10.74 issued by the Department of Revenue and Insurance, Ministry of Finance,
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