2004 (12) TMI 432
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....llant. Shri C. Mani, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - There is a total demand of cess of Rs. 3,04,393/- on the appellants in respect of Black Tea and Re-processed Tea Rejects cleared from their three tea factories during the period of dispute. The demand is under Section 25 of the Tea Act, 1953. Ld. Counsel for the appellants refers to the proviso t....
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