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2015 (9) TMI 879 - HC - Central ExciseExemption from levy of excise duty - additional excise duty - tea purchased from small growers whose holding is less than 10-hectre - notification(no: 13/2003) dated 1st March, 2003 - Held that:- Order is an appealable order. It is further stated that the order of the DC cannot be relied on in this Court as the order had no persuasive value in law. It is stated that the order of the AC is sound and proper - order of the AC 'for insisting land documents of the small grower' is sound and proper. When the basic proof of status of the small grower is not produced the petitioner would not be entitled to any exemption. However in the interests of justice we remand the matter to the AC for a fresh consideration by providing an opportunity to the petitioner to produce the land documents of the seller to substantiate that the seller is a small grower with a land holding less than 10-hectre. - Petition disposed of.
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