1997 (2) TMI 196

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....i C.N. Sreekumar, Advocate, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. -  The respondents in this case manufactured bulk tea. They had sought permission from the department to remove tea coming out of the drier mouth to another factory belonging to them under Rule 56B of the Central Excise Rules, 1944 for further processing. They availed of this facility during the pe....

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.... Revenue. 2. We have heard Shri M. Haja Mohideen, ld. JDR, for the appellant - Collector and Shri C.N. Sreekumar, Advocate for the respondents. 3. Bulk tea coming out of the drier is required to be entered in the RG 1 register. Such tea although it is fully manufactured, is not capable of being marketed unless it is sorted into the various grades by which the buyers recognise the t....