Supreme Court · 2005 INSC 96 · Decided 23 February 2005
Sidheshwar Sahakari Sakhar Karkhana LTD. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 96 · [2005] 2 S.C.R. 317
- Case number
- CIVIL APPEAL No. 5866/1999
- Decided
- 23 February 2005
- Bench
- RUMA PAL, ARIJIT PASAYAT, C.K. THAKKER (3-judge bench)
- Case type
- Civil
- Acts & sections cited
- Constitution Article 2261227, 226, 227; Central Excise Act Section 3SG
Headnote
B Excise Laws : Sugar-Excess Production Scheme-Rebate under Notification No. 132/ 82 and Clause 3 thereof-Average Production-Consideration of the period C of 'nil production' while determining the average production-Held: If there is no production of sugar in assessee 's factory in preceding said period cannot be counted and has to be ignored-The object of Notification being to provide an incentive to manufacturer of sugar to induce them to produce sugar during lean period, D revenue authorities were right in ignoring the 'nil production' of two years and granting rebate on the basis
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