2002 (1) TMI 1052 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal of sugar manufacturers for availing concessional rate of clearance based on expansion completed within specified period, following a judgment in a similar case. The Tribunal held that even if the application was made before the specified period, as long as the expansion was completed within that period, the benefit of notification applied. The appeal was allowed with consequential benefits.