2002 (1) TMI 1052

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..... r, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The appellants are manufacturers of sugar and availed of the concessional rate of clearance granted by Notification Nos. 130/83-C.E. and 131/83-C.E., both dated 27-4-83. This concession was available to those factories who either set up a new factory or increased the capacity of an existing factory pursuant to a letter o .....

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..... nd that the physical expansion was not preceded by the issue of letter of intent or an Industrial Licence. 3. On record is the letter from the Directorate of Sugar, dated 6-7-78 addressed to the appellants to the effect that for affecting expansion, the liberalised Licencing Policy did not require obtaining an Industrial Licence. Vide another letter dated 26-5-80, the Directorate informed th .....

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