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<h1>Appellants granted name change & excise duty concession for 1974 sugar production. Dispute resolved in their favor.</h1> The appellants' name change was allowed, and they were granted excise duty concession for sugar produced in 1974. The dispute over calculating average ... Sugar - Excess Production Rebate The appellants' name change from 'M/s. North Bihar Sugar Mills Ltd.' to 'M/s. Bagaha Chini Mills Ltd.' was allowed. The appeal was about excise duty concession for sugar produced in 1974. Dispute was over calculating average production. Authorities favored appellants. Department to recalculate rebate as per judgments. Impugned orders set aside.