1999 (9) TMI 216 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the Revenue Appeal and set aside the impugned order regarding the denial of concessional rate of duty to the Respondents for sugar clearances under an Incentive Scheme. The Tribunal found that the Certificate issued by the Directorate of Sugar only covered a specific period, and therefore, the Respondents were not entitled to the concessional rate of duty for the claimed period.