9911796707
TMI Blog2001 (4) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... stem. In order to give incentive to the sugar industry certain notifications were issued under the Central Excise Act. One such notification was bearing No. 130/83-C.E., dated 27-4-1983 as amended. This notification prescribed a concessional rate of Rs. 17/- per quintal for any sugar cleared as additional entitlement under incentive scheme. This scheme was operated by the Directorate of Sugar, Department of Food, Ministry of Food and Civil Supplies, New Delhi. Notification 131/83 had similar provisions and extended benefit from the additional duties of excise. The appellants cleared some sugar during the period September - November 1990 in terms of Notification 130/83. Part (3) of the explanation to this notification when these clearances w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent appeal has been filed. 2. Shri N.J. Gheewala, learned Consultant placed before us the judgment of the Delhi High Court in Civil Writ No. 1584/85 dated 3-9-1987. From a perusal of the order of the Hon ble Court it appeared that the assessees had requested for permission to expand from the Ministry of Industry but that the Ministry had kept the issue pending for an inordinately long period. In the meanwhile, the assessees had invested substantial amount and had completed the expansion increasing their capacity from 2500 MT per day to 3000 MT per day. In their cited judgment the High Court held that the benefit of registration was available to the assessees for six months from 18-8-1991 and if during this period an application was mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18-2-1979 and was therefore eligible to take benefit of the Duty Incentive Scheme. The quota allotted was also shown there. The notification speaks of two authorities. The first authority was the Ministry of Industry under the Industries (Development and Regulation) Act, 1951. This agency had to grant a licence or letter of intent to an entity either for setting up a new factory or to undertake expansion of an existing factory. Only that sugar factory which complied with this condition would qualify for the dual terms new sugar factory or expansion project sugar factory which are used as enabling terms in the first para of the notification indicating qualifications. The notification also specified the date during which such letter or l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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