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2007 (10) TMI 652 - AT - Central ExciseExtract: .......n dated 1-9-2004 of the Ministry of Commerce, prima facie, cess on tea is not liable to be paid when the same is exported under bond by a star export house. In the circumstances, there shall be complete waiver of pre-deposit and stay of recovery of the cess demanded till the appeal is finally disposed of. (Pronounced and dictated in the open Court)
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