- (1.) THE short question which the authorities below went into was whether rebate paid in excess of the production of sugar in terms of Notification No. 132/82 dated 21.4.1982 could be recovered by invoking the provisions under Section 11A of the Central Excise and Salt Act, 1944 or Rule 10 of the Central Excise Rules, 1944. The Tribunal has held against the Revenue and hence these appeals. The only contention urged before us by the learned A.S.G. was that the impugned order of the Tribunal should not be construed to debar the Revenue from pursuing its remedy under the General Law. On going through the order of the Tribunal, we do not find any such limitation, but to put the matter beyond the pail (sic) of doubt, we clarify that the Tribunal's order would not preclude the Revenue from pursuing any remedy available to it under the General Law. With this observation, we dismiss these appeals with no order as to costs.;