JUDGMENT

B. P. JEEVAN REDDY, J.:—With a view to induce the Sugar Factories in the country to produce more and also to commence their operations early in the year, the Government of India have been issuing notifications, from time to time, providing for rebate in the, Excise Duty in certain circumstances. These notifications were issued by the Central Government in exercise of the power conferred by Sub-Rule (1) of R. 8 of the Central Excise Rules, 1944. We are concerned in these appeals with four such notifications namely (1) the Notification dated 28-9-72 (applicable to the Sugar Year 1972-73), (2) Notification dated 4-10-73 (applicable to the Sugar Year, 1973-74), (3) Notification dated 12-10-74 (applicable to the Sugar Year 1974-75) and (4) the Notification dated 30-9-76 (applicable to the Sugar Year 1976-77). Sugar Year means the year commencing on and with 1st October and ending with the 30th of September of the following year. The interpretation of these notifications is involved in this batch of appeals.

2. In so far as it is material, the notification dated 28-9-72 and the notification dated 4-10-73 are similar. So are the notifications dated 12-10-74 and 30-9-76. It would b