2014 (3) TMI 449

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....ar, SDR JUDGEMENT Per: Pradip Kumar Das: The issue involved in these applications are common and, therefore, all are taken up together for disposal. 2. The applicants are engaged in the manufacture of tea. The dispute relates as to whether cess is payable on export under-bond. There is demand of cess of Rs.6,46,674/- along with interest. 3. Heard both sides and perused the records. ....

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....dustry and that it cannot be equated with the duty of excise. He relied upon the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Cochin Vs Tata Tea Ltd. - reported in 2002 (142) E.L.T.3 (S.C.). It has also relied upon the decision of the Tribunal in the case of Hindustan Lever Ltd Vs Commissioner of Central Excise, Lucknow reported in 2010 (250) E.L.T. 251 ....