- (1.) Heard Mr. S.M.K. Chaudhary, learned Senior Counsel, assisted by Mr. Rahul Srivastava, learned Counsel appearing for the petitioners and Mr. K.D. Nag, learned Counsel for the respondents.
(2.) Brief facts giving rise to the present controversy are discussed hereinafter: The petitioner No. 1, which is a sugar mill, situated in district Gonda, now in district Balrampur, has approached this Court claiming benefit with regard to excise duty in pursuance to the notification dated 30.4.1983, contained in Annexure No. 1 to the writ petition.
(3.) It has been submitted by Mr. S.M.K. Chowdhary, learned Senior Counsel that while granting exemption in excise duty, the respondents have not considered the average production of three preceding years, namely 1978-79, 1979-80 and 1980-81 while calculating the excise duty of the period commencing from the 1st day of May, 1983 to 30th day of September, 1983.;