https://www.taxtmi.com/caselaws?id=93836 The Tribunal ruled in favor of the respondents, engaged in cement manufacturing, regarding the availability of the concessional duty under Notification No. 23/89-C.E. for the period 1-5-1989 to 31-8-1989. The Tribunal held that the respondents' licensed capacity remained at 200 TPD during the specified period, making them eligible for the benefit as per the notification. The Assistant Collector's denial of the benefit based on production levels exceeding 200 TPD was deemed beyond his jurisdiction. The appeal by the Revenue was rejected, upholding the Collector (Appeals) decision in favor of the respondents. en-us Fri, 01 Sep 2000 00:00:00 +0530 Thu, 17 Nov 2011 12:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93836 The Tribunal ruled in favor of the respondents, engaged in cement manufacturing, regarding the availability of the concessional duty under Notification No. 23/89-C.E. for the period 1-5-1989 to 31-8-1989. The Tribunal held that the respondents' licensed capacity remained at 200 TPD during the specified period, making them eligible for the benefit as per the notification. The Assistant Collector's denial of the benefit based on production levels exceeding 200 TPD was deemed beyond his jurisdiction. The appeal by the Revenue was rejected, upholding the Collector (Appeals) decision in favor of the respondents. Case-Laws Central Excise Fri, 01 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93836