2002 (1) TMI 1052

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..... PRESENTED BY : Shri K.P. Joshi, Advocate, for the Appellant. Shri B.B. Sarkar, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants are manufacturers of sugar and availed of the concessional rate of clearance granted by Notification Nos. 130/83-C.E. and 131/83-C.E., both dated 27-4-83. This concession was available to those factories who either set up a new factory .....

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..... certificate of actual expansion by the Directorate of Sugar on the ground that the physical expansion was not preceded by the issue of letter of intent or an Industrial Licence. 3. On record is the letter from the Directorate of Sugar, dated 6-7-78 addressed to the appellants to the effect that for affecting expansion, the liberalised Licencing Policy did not require obtaining an Industrial .....

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..... in the same certificate. 5. On the basis of the documents on record, adopting the ratio of the cited judgment, we hold that even if the application was made prior to the period listed in the notification, the expansion having been completed during the prescribed period, the benefit of notification was available to the present appellants. The appeal is, therefore, allowed with consequential .....

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