2007 (6) TMI 367

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..... [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. The appellants have availed incentive granted under Notification No. 130/83-C.E., dated 27-4-1983 in respect of levy of sugar produced and cleared from their new factory during the period February 1992 to November 1993. This amount they have claimed as incentive from their customers has seen from the samples of invoices .....

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..... are not entitled to the benefit of Notification No. 130/83-C.E. dated 27-4-1983. However, the Lower Appellate Authority has given no finding in this regard as to whether or not the appellants are eligible or ineligible for the benefits under the said notification. In view of fact that there is no finding against the appellants in this regard, we do not feel it necessary to go into this question a .....

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