2005 (6) TMI 492

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....Shri Bidhan Chandra, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides & on considering the matter placed on record now and the issue involved it is found that the appeal could be disposed at this stage itself. After waiver of predeposit, the appeal is taken for disposal by this order. 2. (a) Appellants are an assessee under the Central E....

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.... (b) The lower authority order on perusal is found to have not had the benefits of clarification issued by Commissioner of Sugar Government of Maharashtra dtd 29-3-05 informing that Ministry of Consumer Affairs Foods & Public Distribution, Directorate of Sugar, Government of India is continuously adjusting short/excess dispatch of levy sugar in subsequent seasons & excess dispatch in one part....