https://www.taxtmi.com/caselaws?id=264211 Exemption from additional excise duty on tea purchased from small growers depended on proof that the seller was a small grower holding less than 10 hectares. The existing record did not contain the land documents needed to establish that status, so the exemption claim could not be accepted on merits. However, the matter was remanded to the assessing authority to allow the petitioner an opportunity to produce the necessary land records and have the claim reconsidered. en-us Fri, 28 Nov 2014 00:00:00 +0530 Wed, 30 Sep 2015 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264211 Exemption from additional excise duty on tea purchased from small growers depended on proof that the seller was a small grower holding less than 10 hectares. The existing record did not contain the land documents needed to establish that status, so the exemption claim could not be accepted on merits. However, the matter was remanded to the assessing authority to allow the petitioner an opportunity to produce the necessary land records and have the claim reconsidered. Case-Laws Central Excise Fri, 28 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264211