https://www.taxtmi.com/caselaws?id=114766 Cess under section 25 of the Tea Act, 1953 on black tea and re-processed tea rejects was challenged on the basis that the proviso to section 25(1) limits liability to tea produced by estates or gardens, and not to goods arising from processing such tea. The CESTAT, Chennai found that this proviso gave the appellants a strong prima facie case for waiver of pre-deposit and stay of recovery. It also noted that the precedent cited by the revenue was not shown to be comparable, because no equivalent provision under the Jute Act had been established for the dispute. en-us Mon, 13 Dec 2004 00:00:00 +0530 Sat, 19 May 2012 17:44:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114766 Cess under section 25 of the Tea Act, 1953 on black tea and re-processed tea rejects was challenged on the basis that the proviso to section 25(1) limits liability to tea produced by estates or gardens, and not to goods arising from processing such tea. The CESTAT, Chennai found that this proviso gave the appellants a strong prima facie case for waiver of pre-deposit and stay of recovery. It also noted that the precedent cited by the revenue was not shown to be comparable, because no equivalent provision under the Jute Act had been established for the dispute. Case-Laws Central Excise Mon, 13 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114766