1999 (9) TMI 275

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....ondents. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the matter relates to the modalities of clearances in respect of excess sugar eligible for concessional rate of duty under Notification No. 160/88-C.E., dated 3-5-1988. The respondents, M/s. Jaora Sugar Mills have prayed for decision on merits. 2. We have heard Shri V.M. Udhoji, JDR and have go....

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....ion in terms of Notification No. 160/88-C.E., dated 3-5-1988 and were thus, eligible for the clearances of the quantity of 10,626 quintals of sugar under exemption in terms of that Notification. Para-3 from that Notification is extracted below :- "The exemption under this Notification may be availed of on any quantity of sugar cleared for home consumption, which is equivalent to the excess prod....