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1998 (3) TMI 242 - CEGAT, NEW DELHIExtract: .......e-mentioned case, the Tribunal held that no cess is leviable on the tea waste as per the definition under Section 25 of the Tea Act, 1953. Respectfully following the ratio of the decision of the Tribunal in the case of C.C.E., Cochin v. Tata Tea Ltd. (supra), we do not find any merit in these appeals. The appeals filed by the Revenue are dismissed.
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