2005 (7) TMI 564

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....ant. Shri B.L. Meena, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)].   In these appeals, the challenge is against a demand of Cess on Tea in blended and packed form, under Section 25 of the Tea Act, 1953. The assessee paid Cess on tea at garden stage, a fact not disputed by the Revenue. The question whether Cess is leviable again on tea at any subsequent stage is no ....