- (1.) The short question raised in this appeal is, whether the excess production of sugar by the appellant during the designated period commencing on 1st May, 1982 but before the date of issue of the amending notification 193 of 1982 dated 11th June, 1982 was entitled to duty reduction in terms of the Notification No. 132 of 1982 dated 21st April, 1982 as substituted by Notification No. 193.
(2.) It seems after the said Notification No. 132 subsequent amendment was brought by the Notification No. 193 under which the limitation in granting exemption only to those who had excess production for three consecutive preceding years were eliminated by substituting that even those who had nil production in the preceding three years are also entitled for such exemption. In order to appreciate the issue it is necessary to reproduce relevant portion of the Notification No. 132 of 1982 dated 21st April, 1982.
(3.) This notification is issued under sub-rule (1) of Rule 8 of the Central Excise Rules, 1944 as it stood then read with sub-section (4) of Cl. 50 of the Finance Bill 1982 under the Provisional Collection of Taxes Act, 1981.;