1997 (11) TMI 210 - AT - Central Excise

Summary

The case involved a dispute over concessional rates of duty for sugar cleared under an incentive scheme. The Collector (Appeals) directed the Assistant Collector to recalculate the duty liability for the entire period instead of compartmentalizing individual years. The Appellate Tribunal upheld the Collector's order, stating that the benefit of the notification should not be computed separately for each year. The appeal from the Revenue was rejected.