TMI Blog2014 (3) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... facturing 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The dispute relates as to whether cess is payable on export under-bond. There is demand of cess of Rs.6,46,674/- along with interest. 3. Heard both sides and perused the records. 4. The learned advocate submits that Section 25 of the Tea Act, 1953 provides that there shall be levied and collected as a cess for the purpose of this Act, a duty of excise on all tea produced in India. He submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T.3 (S.C.). It has also relied upon the decision of the Tribunal in the case of Hindustan Lever Ltd Vs Commissioner of Central Excise, Lucknow reported in 2010 (250) E.L.T. 251 (Tri.-Del). 6. After hearing both sides and on perusal of the records, we find that the Tribunal in the case of Hindustan Lever Ltd. (Supra) following the decision of the Hon'ble Supreme Court in the case of Uni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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