9911796707
TMI Blog2014 (3) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... r Das: The issue involved in these applications are common and, therefore, all are taken up together for disposal. 2. The applicants are engaged in the manufacture of tea. The dispute relates as to whether cess is payable on export under-bond. There is demand of cess of Rs.6,46,674/- along with interest. 3. Heard both sides and perused the records. 4. The learned advocate submits that Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of excise. He relied upon the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Cochin Vs Tata Tea Ltd. - reported in 2002 (142) E.L.T.3 (S.C.). It has also relied upon the decision of the Tribunal in the case of Hindustan Lever Ltd Vs Commissioner of Central Excise, Lucknow reported in 2010 (250) E.L.T. 251 (Tri.-Del). 6. After hearing both sides and on pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied under Section 25 of the Tea Act, 1953 and the Hon'ble court answered the question in favour of the Revenue. After considering the submissions of both sides, we direct the applicants to deposit a sum of Rs.2 lakhs (Rupees Two Lakhs only) within a period of four weeks from today. Upon receipt of the said deposit, the balance amount of cess along with interest will be waived and recovery ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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