https://www.taxtmi.com/caselaws?id=126141 The Tribunal allowed the appeal by remanding the case back to the Commissioner for re-examination. The Commissioner was directed to reassess the evidence regarding the purchase of green leaf from small tea growers to determine eligibility for exemption under the applicable notifications. The Tribunal emphasized the importance of considering cash receipts issued by tea growers for payments received through agents in establishing the connection between the appellants and the small tea growers. en-us Thu, 02 Apr 2009 00:00:00 +0530 Fri, 02 Nov 2012 16:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126141 The Tribunal allowed the appeal by remanding the case back to the Commissioner for re-examination. The Commissioner was directed to reassess the evidence regarding the purchase of green leaf from small tea growers to determine eligibility for exemption under the applicable notifications. The Tribunal emphasized the importance of considering cash receipts issued by tea growers for payments received through agents in establishing the connection between the appellants and the small tea growers. Case-Laws Central Excise Thu, 02 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126141