SIDHESHWAR SAHAKARI SAKHAR KARKHANA LTD vs U.O.I.

The Supreme Court ruled that the appellant, a co-operative society, was entitled to a rebate in excise duty under Notification No. 132/82, as it had produced excess sugar during the specified period. The Court held that the average production should not consider the 'nil' production years, thus allowing the appellant's claim for Rs. 19,96,516.17. The decision of the respondent authority to restrict the rebate to Rs. 11,10,820.62 was deemed illegal and contrary to the notification's provisions.