2010 (8) TMI 929

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....ed Counsel appearing for the appellant intends us to admit this appeal on the following points as per the formulation of the appellant;- i) Whether the order passed by the Ld. Tribunal is perverse for not considering the relevant evidence and material that the demand is pre-matured and the conditions of Notification were fulfilled strictly and otherwise also since there cannot be any grower oth....

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....rned Tribunal having been denied the benefit emanating from the notification which provides exemption from the additional excise duty on the tea. However, this exemption could be granted on the condition that not less than two-thirds of the green leaf used in the factory of the industry concerned during the period from the date of filing the declaration till the end of financial year shall be purc....

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....s who are having less than ten hectares of land. It has also been noted by the Learned Tribunal that the lower authority found that the money receipts and the delivery challans could not be correlated and the signature of the grower on the challans did not tally with the signature on any payment receipts in respect of tea. Thus the appellant has failed to establish the fact that it has fulfille....

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.... appeal filed before the Tribunal, we do not find any of such grounds as mentioned therein. Going by the materials produced before the Learned Tribunal we are of the view that based on this fact findings there cannot be said to be any error in the judgment and order impugned before us. We, therefore, do not find any point for admission. The appeal is accordingly dismissed. However, we are....