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2014 (3) TMI 449 - AT - Central ExciseLevy of Cess - Tea Act, 1953 - Whether cess is payable on export under-bond - Held that:- Tribunal in the case of Hindustan Lever Ltd. (2009 (9) TMI 402 - CESTAT, NEW DELHI) following the decision of the Hon'ble Supreme Court in the case of Union of India and Ors. Vs Ahmedabad Manufacturing and Calico Printing Co. Ltd. - reported [1985 (8) TMI 70 - SUPREME COURT OF INDIA], observed that exemption granted in relation to excise duty under Central Excise Act cannot be extendable in different statutes. No such notification has been placed before the Hon'ble court nor it is contended that there is any such notification. Prime facie, we do not find any notification in the instant case for exemption of the cess in respect of export under-bond. We have also noticed the decision of the Hon'ble Supreme Court in the case of Tata Tea Ltd., (2002 (5) TMI 235 - SUPREME COURT OF INDIA) has held that cess is liable to be levied under Section 25 of the Tea Act, 1953 and the Hon'ble court answered the question in favour of the Revenue - Conditional stay granted.
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