1988 (1) TMI 145 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the Collector (Appeals) order in favor of M/s. Jagatjit Sugar Mills, stating that they were rightly granted credit for excess sugar production in March 1973. The demand under Rule 10A was set aside due to the notice being issued after the period of limitation under Rule 10. The appeal by the Collector of Central Excise, Chandigarh was dismissed. (Citation: 1988 (1) TMI 145 - CEGAT, New Delhi)