- (1.) This Appeal is against the order of the tribunal dated 8th October, 1999.
(2.) Briefly stated the facts are as follows: the Appellants are a sugar factory. By government order dated 4th November 1987, they were provided incentives which were based on higher percentage of free sale of sugar quota and certain excise duty concessions.
(3.) It appears that the Appellants disposed of the free sugar to customers and also charged from the customers full excise duty even though they paid only concessional rate to the Government.;