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of <h1>Sugar manufacturers win appeal for concessional rate on expansion completion within specified period</h1> <h3>SAHYADRI SSK LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-II</h3> The Appellate Tribunal CEGAT, Mumbai allowed the appeal of sugar manufacturers to avail concessional rate of clearance for expansion completed within the ... Sugar - Concessional rate of duty under Notification Nos. 130/83-C.E. and 131/83-C.E. The Appellate Tribunal CEGAT, Mumbai allowed the appeal of sugar manufacturers for availing concessional rate of clearance based on expansion completed within specified period, following a judgment in a similar case. The Tribunal held that even if the application was made before the specified period, as long as the expansion was completed within that period, the benefit of notification applied. The appeal was allowed with consequential benefits.
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