1999 (9) TMI 275

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....mber (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 gone through the records. 3. During th....

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....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 production of sugar." 5. In view of the expres....