NEW HORIZON SUGAR MILLS PRIVATE LIMITED PONDICHERRY Vs. ASSISTANT COLLECTOR OF CENTRAL EXCISE PONDICHERRY

JUDGEMENT

(1.) THE petitioner herein has come forward with the present petitioner for the issue of a writ ofmandamusdirecting the respondents to grant the petitioner's claim for rebate of Rs. 6, 59, 104 under the terms of the Notification No. 146/74-Central Excises, dated 12-10-1974.

(2.) THE necessary facts to understand and appreciate this writ petition are as follows :

(3.) THE respondents, represented by the Assistant Collector of Central Excise, Legal, Madras, instructed the petitioner factory to revise their claim for rebate on the ground that as during the corresponding periods in three of the preceding five years the factory has not produced any sugar and had produced sugar only during the corresponding periods (October-November) of the remaining two years, the average production should be arrived at by dividing the total production of 42360 quintals by 2. According to the respondents, the average production would thus work out to 21180 quintals. On this basis, the Assistant Collector held that the factory would be eligible for a rebate of Rs. 1, 12, 660 on the excess production of 2620 quintals. Accordingly the Assistant Collector, Pondicherry, instructed the petitioner to revise its claim for rebate.