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2015 (12) TMI 943 - AT - Central ExciseManufacturing and Clearance of Tea - purchase of green leaf from the small growers - Benefit of exempted vide Notification No. 4/99-CE dated 26.11.99 - The contention of the department in the SCN that the factory was not worked for six months is not correct - Held that:- Adjudicating authority had correctly held that the appellant factory was working throughout the year and complied the conditions of the notification and eligible for the benefit of the notification. It is not the case of the department that the appellants not procured green leaves from small growers. The benefit of exemption is intended to promote small growers having less than 10 hectares. The appellants used not less than two thirds of green leaves which were procured from small growers. The exemption notification should be read and interpreted in right perspective. By respectfully following the Hon ble Supreme Court decision above, we hold that the appellants are eligible for exemption under Notification No. 4/1999. Accordingly, we uphold the adjudication order and the impugned order passed by the LAA is set aside. - Decided in favour of assessee.
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