1998 (3) TMI 242

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.... the Respondents. [Order per : S.S. Kang, Member (J)]. -  A common issue is involved in these three appeals. Therefore, these are being taken up together for final disposal. 2. None appeared on behalf of the respondents in call the cases in spite of service of notices as per acknowledgment on record. Therefore, the appeals are being taken up in the absence of the respondents. ....

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....ing clearance of tea waste without payment of cess has been issued, the cess would be payable on tea waste even if such tea waste is cleared without payment of Central Excise duty under Rule 191B of the Central Excise Rules, 1944. 5. Heard Shri R.S. Sangia, JDR appearing on behalf of the appellant Revenue reiterated the grounds of appeal. 6. In these appeals, the issue is whether t....

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....te is denatured, it is exempted from payment of Central Excise Duty under Notification No. 248/86, dated 11-4-1986 and if the tea waste is sent for manufacture of instant tea falling under sub-heading No. 2101.20 of the Central Excise Tariff, the Central Excise Duty is payable on such tea waste. 5. In the present proceedings, the excisability on the tea waste is not under dispute. The disp....

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....o. 214/48/96-CX), dated the 23rd May, 1996. Sub :- As above. Representations have been received from the Trade that Central Excise Field formations have been collecting cess on tea waste. Cess is leviable on all tea produced in the country under the provisions of Tea Act, 1953 and no cess is leviable on tea waste or sweepings collected in tea factories. 2. The matter has been examine....