JUDGMENT

Bhan, J.-In these appeals the dispute relates to the method of calculation of average production of sugar for the purpose of grant of central excise concession in terms of the exemption Notification No.135/83- CE dated 30th April, 1983.

2. In these appeals the point of law is common and the facts are similar. Facts are narrated from Civil Appeal No. 6634 of 1995 being illustrative.

3. Sahyadri Sahakari Sakhar Karkhana Limited, District Satara (hereinafter referred to as the appellant ) is a registered co-operative Society, registered under the Maharashtra Co-operative Societies Act, 1960. It is carrying on the business of manufacturing sugar under tariff item No. 17.01 under the Central Excise Tariff Act, 1985. It is holding a registration in terms of Rule 174 of the Central Excise Act, 1944 and Central Excise Rules, 1944 (hereinafter referred to as the Act & Rules, respectively ).

4. Government of India issued a rebate notification No. 135/83 dated 30th April, 1983 with the intention to take more production of sugar in the lean period of the sugar year 1982-83. The sugar year starts on 1st October and ends on 30th September each year. Normally sugar production season commen