1. The contention raised on behalf of the petitioners in this petition is already concluded by a decision in favour of the petitioners in Special Civil Application No. 1090 of 1978 decided on 2nd July, 1981 by the Division Bench of Kanade & Pendse, JJ.
2. The claim in the petition relates to the rebate under the Notification of the Ministry of Finance, Government of India, New Delhi, dated 12th October, 1974 in respect of sugar produced in a factory during the period commencing on the 1st October 1974 and ending with the 30th November 1974 in excess of the average production of the corresponding period of preceding five years. The consistent stand taken by the Union of India that the rebate permissible is only to the extent of the figure of average production has been negatived by the Division Bench in the decision referred to above. The Division Bench has expressly taken the view, on a plain reading of the Notification, that rebate is permissible on the entire excess production over the average as provided in the Notification.
3. The claim made by the petitioners by Exh. 'G' is to the extent of Rs. 7,88,795.92. The details of the claim show that this claim is made in respect of the quantity of sugar manufactured in excess of the average. Having regard to the construction which the Division Bench has placed on this Notification in the above decision, there is no doubt that the petitioners are entitled to the rebate claimed and consequently, the petitioners are entitled to the relief claimed in prayer clause (b) of the petition. The result is that impugned orders. Exhs. 'H', 'J' and 'L' are quashed and a writ is issued in terms of the prayer clause (b) of the petition in favour of the petitioners.
4. The Rule is, therefore, made absolute with costs.