1993 (2) TMI 204

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....llants. Smt. J.M.S. Sundaram, JDR, for the Respondents. [Order per : S.D. Mohile, Member (T)]. -  The issue involved in both these appeals is similar and hence these are being decided by a common order. The appellants had been granted rebate of duty on excess sugar produced after including brown sugar in the quantity of sugar produced during the relevant financial year. Later on the ....

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....ebate on the said brown sugar on the ground that no duty was paid thereon. 3. The learned SDR Smt. J.M.S. Sundaram reiterated the arguments in the Order-in-Appeal and Order-in-Original. She also cited the case law - 1972 Taxation Law Reporter 2309 Patna High Court; in support of her contention that brown sugar becomes gur only after it was reprocessed. 4. Considered. The main issue....