1999 (9) TMI 216

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..... ember (J)]. Arguing the Departmental Appeal, Shri V.M. Udhoji, Id. JDR submits that the appeal is against the Order-in-Appeal passed by the Collector (Appeals), Pune dated 12-10-1994 by which the Collector (Appeals) had set aside the Asstt. Collector s order. Asstt. Collector had denied concessional rate of duty to the present Respondents on the ground that they were not eligible for the con .....

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..... ent basis at the request of the appellants. 2. Ld. JDR further contended that as per Certificate No. 805, dated 15-9-1988, the Respondents were eligible for incentive rebate for sugar cleared as additional entitlement during the period 1985-1986 to 1989-90 only. Since the Respondents had not received any Release Orders for additional entitlement for free sale sugar during the said period, a fres .....

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..... Directorate of Sugar under Ministry of Food had issued various orders during the period March, 1992 to August, 1992 authorising the Respondents to sell specified quantity of sugar both under normal free sale entitlement and additional entitlement under the incentive scheme. In view of the said orders, Respondents had become eligible for the concessional rate of duty under Notification Nos. 130/83 .....

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