1999 (3) TMI 78 - HC - Central Excise

Summary

The High Court at Calcutta issued an order on a writ petition challenging three show cause notices related to Excise Duty on tea. The petitioners argued that tea without a brand name in unit containers should not attract Duty. The court found that whether the Tea Estate's name is considered a brand name is a question of law, not fact. The court ruled in favor of the petitioners, granting the requested relief and issuing an interim order for one specific tea garden in West Bengal. The petitioners were allowed to seek relief for other tea gardens in the appropriate High Court at Assam.