1996 (6) TMI 155 - AT - Central Excise

Summary

The appeal was about whether brown sugar refined in a subsequent year is eligible for excess sugar production rebate in the year it was produced. The tribunal ruled in favor of the appellant, stating that the brown sugar produced in one year and refined in the next year can be considered for excess sugar production rebate in the year it was produced. The lower authorities were found to have erred in computing the correct quantity of sugar eligible for rebate. The appeal was allowed, and the impugned order was set aside.