https://www.taxtmi.com/caselaws?id=103943 A concessional duty notification for expansion of an existing sugar factory applied where the expanded capacity was completed within the notified period, even though the expansion proposal had been initiated earlier. The tribunal reasoned that the decisive requirement was completion of the expansion during the specified period, not the date of the initial application or proposal. Applying the same factual basis as an earlier tribunal decision, it held that the appellants satisfied the notification conditions and were entitled to the exemption, making the denial of concessional duty unsustainable. en-us Mon, 21 Jan 2002 00:00:00 +0530 Sat, 25 Feb 2012 11:34:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103943 A concessional duty notification for expansion of an existing sugar factory applied where the expanded capacity was completed within the notified period, even though the expansion proposal had been initiated earlier. The tribunal reasoned that the decisive requirement was completion of the expansion during the specified period, not the date of the initial application or proposal. Applying the same factual basis as an earlier tribunal decision, it held that the appellants satisfied the notification conditions and were entitled to the exemption, making the denial of concessional duty unsustainable. Case-Laws Central Excise Mon, 21 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103943