2009 (6) TMI 820

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....tant, for the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The appellants filed this appeal against the impugned order whereby the benefit of Notification 13/03C as amended is denied on the ground that the appellants failed to fulfill the condition of Notification. 2. We find that the Notification provides exempti....

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....owers who had holding not exceeding ten hectares of land under cultivation of tea. The only contention of the appellants is that they had appointed an authorized person under an agreement who will collect the green leaf from the growers and the same were supplied to the appellants. As the total green tea leaf is more than two-thirds which is coming from the small tea growers who are having less th....

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....ants are receiving the green tea leaf supplied by the middle man, it cannot be said that the appellants purchased the green tea leaf from the growers who are having holding not exceeding ten hectares of land under cultivation of tea. The contention of Revenue is also that some receipts and plain pieces of papers were filed before the lower appellate authority having no serial numbers, dates regard....