https://www.taxtmi.com/caselaws?id=113983 The exemption under Notification No. 41/95-C.E. was held not to be denied merely because tea leaves were purchased through agents, where the notification required purchase of not less than two-thirds of green leaf from growers with holdings not exceeding 10 hectares and did not insist on direct purchase. Receipts issued by the growers in the appellants' names, along with payment by the appellants, supported prima facie compliance with the notification conditions. As the remaining eligibility requirements were not in dispute, the appellants established a strong prima facie case for waiver of pre-deposit and stay of recovery. en-us Mon, 12 Jul 2004 00:00:00 +0530 Wed, 09 May 2012 16:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113983 The exemption under Notification No. 41/95-C.E. was held not to be denied merely because tea leaves were purchased through agents, where the notification required purchase of not less than two-thirds of green leaf from growers with holdings not exceeding 10 hectares and did not insist on direct purchase. Receipts issued by the growers in the appellants' names, along with payment by the appellants, supported prima facie compliance with the notification conditions. As the remaining eligibility requirements were not in dispute, the appellants established a strong prima facie case for waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Mon, 12 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113983