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<h1>Appellate Tribunal upholds duty recalculation order for sugar clearance under incentive scheme.</h1> The Appellate Tribunal upheld the Collector's order directing the recalculation of duty liability for sugar cleared under an incentive scheme for the ... Sugar - Concessional rate of duty for sugar under Notification No. 99/81-C.E. The case involved a dispute over concessional rates of duty for sugar cleared under an incentive scheme. The Collector (Appeals) directed the Assistant Collector to recalculate the duty liability for the entire period instead of compartmentalizing individual years. The Appellate Tribunal upheld the Collector's order, stating that the benefit of the notification should not be computed separately for each year. The appeal from the Revenue was rejected.
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