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<h1>Revenue's appeal upheld as tea waste characteristics not met per Tea Waste Order. No evidence of removal found.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, SHILLONG Versus DHOLAI TEA GARDEN</h3> The Revenue's appeal against the Commissioner (Appeals) order was upheld as the tested samples did not meet the characteristics of tea waste as per the ... Tea waste - Sample testing The Revenue appealed against the Commissioner (Appeals) order regarding tea waste samples. Samples were tested, not found to be tea waste. As per the Tea Waste (Control) Order of 1959, the samples did not have the characteristics of tea waste. The Commissioner (Appeals) upheld the appeal, finding no evidence of tea removal. The order was upheld as the samples did not match the tea waste definition.