2015 (9) TMI 879

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....Respondent : Asstt. SGI ORDER Heard the petitioner and the respondents. The additional excise duty is levied under the Financial Act, 2003 in respect of the tea; however the tea purchased from small growers whose holding is less than 10-hectre is made exempt from levy of excise duty as per the item 5 of the notification(no: 13/2003) dated 1st March, 2003. The petitioner submitted returns to th....

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....he said order on the ground of "equity" allowed the exemption of the additional excise duty. The relevant observation from the order is quoted hereunder. "Regarding the claim of refund amounting to Rs. 11,14,683/- for the period from 01.04.04 to 28.02.05, I have gone through the case records and the submissions made by the assessee in this regard. The assessee has contended that the statement of ....

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.... may qualify in the subsequent year also. In other words, an assessee has to qualify in each and every year under the said notifications. I have also noticed that in the cases of M/S Radha Tea Company (P) Ltd. & M/s. SSL Tea Company Private Limited, the then Assistant Commissioner of Central Excise, Nagaon, rejected their claims of eligibility vide Order-in-Original Nos.19/AC/NAG/CE/04 dated 21.09....

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.... been accepted by the Department also. Considering these aspects, I am of the opinion that principles of equity should be extended to them also for the year 2004-05 so as to render justice as per the provisions of law and to maintain judicial discipline". It is further submitted that the returns does not contemplate filing of land holding of the small grower to seek exemption. In that view it is ....