ARUNA SUGARS & ENTERPRISES LTD. Vs. CCE

JUDGEMENT

(1.) The brief facts of the case are as under: - The appellants are engaged in the manufacture of sugar falling under Chapter 17 of Central Excise Traffic Act, 1985. The appellants claimed the rebate on excess production of sugar for the period 1.12.74 to 30.9.75 under the provisions of Notification No. 146/74 -CE dated 12.10.74. The Central Excise authorities sanctioned the rebate of Rs. 15,24,314 out of the total claim of Rs. 26,35,142.65 on the ground that excess production has to be calculated on the average production.

(2.) Being aggrieved on the above mode of calculation of excess production and consequent disallowance of a part of the rebate claim, the appellants filed writ petitions before the Hon'ble High Court of Madras. The said writ petitions were decided by the High Court on 28.9.79 who allowed the same and as a result the appellants took the differential credit of Rs. 11,19,828 in their accounts on 18.2.80.

(3.) However, the Revenue did not accept the Hon'ble High Court's order and filed Civil Appeals there against before the Division Bench of the High Court. The said appeals were dismissed by the High Court vide their order dated 12.8.85. Thereafter, the Revenue filed an appeal before the Hon'ble Supreme Court. The Hon'ble Supreme Court in its order dated 30.3.93 in the case of CCE v. Neoli Sugar Factory (to which appellant was also one of the respondents) reported in JT 1983 (2) SC 557 set aside the order of the Hon'ble High Court. Thereafter, the appellants herein filed a review petition before the Hon'ble Supreme Court which was also dismissed.