Non-levy of excise on packed tea acknowledged; government directed no recovery for tea not charged during the practice. The Central Government recorded a prevailing practice of non levy of duty of excise on tea packed in containers exceeding twenty kilograms under sub heading No. 0902.19 for the period 28 February 1986 to 17 September 1986, and, invoking Section 11C of the Central Excises and Salt Act, directed that the whole of the excise duty otherwise payable on such tea shall not be required to be paid for tea on which duty was not levied during that period.
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Non-levy of excise on packed tea acknowledged; government directed no recovery for tea not charged during the practice.
The Central Government recorded a prevailing practice of non levy of duty of excise on tea packed in containers exceeding twenty kilograms under sub heading No. 0902.19 for the period 28 February 1986 to 17 September 1986, and, invoking Section 11C of the Central Excises and Salt Act, directed that the whole of the excise duty otherwise payable on such tea shall not be required to be paid for tea on which duty was not levied during that period.
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