https://www.taxtmi.com/caselaws?id=113983 The tribunal granted the waiver of pre-deposit and stay of recovery to the appellants in a case where they were denied the benefit of Notification No. 41/95-C.E. for the period 2001-02, leading to a demand of duty and penalty exceeding Rs. 20 lakhs. Despite the department's objection that the tea leaf purchases were made through agents and not directly from growers as required, the tribunal found strong evidence in favor of the appellants, including receipts issued by the growers showing payments received by the appellants. 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 tribunal granted the waiver of pre-deposit and stay of recovery to the appellants in a case where they were denied the benefit of Notification No. 41/95-C.E. for the period 2001-02, leading to a demand of duty and penalty exceeding Rs. 20 lakhs. Despite the department's objection that the tea leaf purchases were made through agents and not directly from growers as required, the tribunal found strong evidence in favor of the appellants, including receipts issued by the growers showing payments received by the appellants. Case-Laws Central Excise Mon, 12 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113983