https://www.taxtmi.com/caselaws?id=244996 The Appellate Tribunal CESTAT Chennai ruled that cess is payable on export under-bond in the case of tea manufacturing. The Tribunal directed the applicants to deposit Rs.2 lakhs within four weeks, with the balance amount of cess and interest waived, and recovery stayed pending appeal disposal. The decision was based on the interpretation of Section 25 of the Tea Act, 1953, affirming that cess is liable to be levied. en-us Mon, 22 Jul 2013 00:00:00 +0530 Sat, 15 Mar 2014 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244996 The Appellate Tribunal CESTAT Chennai ruled that cess is payable on export under-bond in the case of tea manufacturing. The Tribunal directed the applicants to deposit Rs.2 lakhs within four weeks, with the balance amount of cess and interest waived, and recovery stayed pending appeal disposal. The decision was based on the interpretation of Section 25 of the Tea Act, 1953, affirming that cess is liable to be levied. Case-Laws Central Excise Mon, 22 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244996