https://www.taxtmi.com/caselaws?id=244996 Cess on tea manufactured for export under bond was treated as prima facie leviable under Section 25 of the Tea Act, 1953, which imposes cess as a duty of excise on tea produced in India. In the absence of any exemption notification extending excise-duty relief to the cess, complete waiver of pre-deposit was not justified. The applicants were therefore required to deposit Rs. 2 lakhs, and on such deposit, recovery of the balance cess and interest remained stayed pending disposal of the appeal. 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 Cess on tea manufactured for export under bond was treated as prima facie leviable under Section 25 of the Tea Act, 1953, which imposes cess as a duty of excise on tea produced in India. In the absence of any exemption notification extending excise-duty relief to the cess, complete waiver of pre-deposit was not justified. The applicants were therefore required to deposit Rs. 2 lakhs, and on such deposit, recovery of the balance cess and interest remained stayed pending disposal of the appeal. Case-Laws Central Excise Mon, 22 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244996