https://www.taxtmi.com/caselaws?id=109189 The court ruled in favor of the petitioners, quashing the order dated 13th October 1998 and the show cause notices issued in November 1998. It held that there was no levy of excise duty on bulk tea removed in tea chests or gunny bags containing more than 20 Kgs, as such tea does not bear a brand name and falls under the exempt category of "other tea." The court emphasized that excise duty was intended only for packaged tea with a brand name, not for bulk tea. en-us Wed, 04 Sep 2002 00:00:00 +0530 Fri, 06 Apr 2012 14:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109189 The court ruled in favor of the petitioners, quashing the order dated 13th October 1998 and the show cause notices issued in November 1998. It held that there was no levy of excise duty on bulk tea removed in tea chests or gunny bags containing more than 20 Kgs, as such tea does not bear a brand name and falls under the exempt category of "other tea." The court emphasized that excise duty was intended only for packaged tea with a brand name, not for bulk tea. Case-Laws Central Excise Wed, 04 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109189