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TMI Blog1964 (10) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... ules he has to bring all the loose tea that he purchases and which he desires to convert into package tea into the licensed premises. The packaging which is a process of manufacture under the Act, involves excise duty, and on such package tea he has to pay excise duty on its removal from the licensed premises. In case he does not convert the loose tea into package tea he is permitted to remove the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... removed not as package tea but as loose tea, the failure of the petitioner to bring all his loose tea purchased into the premises was taken by the Assistant Collector of Central Excise to indicate that the petitioner. "Should have therefore manufactured this tea into package tea and removed the same without payment of duty due thereon." Accordingly a show cause notice was issued and the licensee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ackage tea. He accordingly imposed the appropriate duty and penalty. 3.Mr. V. Ramaswami, learned Counsel for the Department, does not deny that there is no evidence at all that the petitioner dealt with this quantity of tea as package tea. But he was at pains to make out that the rules require that a person who holds a L-4 licence for package tea must necessarily bring all his purchases of loose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y is to be guarded against. 4.It may well be that the rules are designed to prevent evasion of duty. But what I am concerned with is whether any such restriction upon the business of an individual who happens to take out a licence for manufacturing tea, is made out by the rules. There is no provision which compels the licensee not to deal in loose tea as such except by bringing it into his licens ..... X X X X Extracts X X X X X X X X Extracts X X X X
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