2003 (12) TMI 429

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....ondent. [Order per : Jeet Ram Kait, Member (T) (Oral)]. - Both these appeals raise a common question of law and hence they are taken up together for disposal as per law. 2. The appeal by M/s. Nelliyalam Tea Factory is directed against Order-in-Appeal No. 172/2002 (CBE) (ADK) dated 24-9-2002 and the appeal filed by M/s. Lawson Tea Factory is directed against Order-in-Appeal No. 174/2002 (C....

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.... kgs. in weight and bearing name/mark of the company is not a tea put up in unit container with brand name and hence not liable to duty for the period from 2-6-98 to 23-6-98. He also relied on the judgment rendered by the Hon'ble High Court of Guwahati vide its order dated 5-9-2002 [2003 (161) E.L.T. 24 (Gau.)] wherein an identical issue of excisability of bulk tea removed/sold in 20 kgs. of chest....