2007 (10) TMI 652

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....na, SDR, for the Respondent. ORDER M/s. Dunsandle Tea Factory, Udhagamandalam filed this application for waiver of pre-deposit and stay of recovery of Rs. 39,297/- being cess not paid on tea exported and interest due thereon demanded from them for the period 2/05 to 9/05. The appellants had exported 1,28,420 kgs. of tea during the material period under bond without paying cess imposed under ....

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....hen they were exported under bond. The Circular also gave a list of the various Acts. The said list is not exhaustive. The Tea Act, 1953 is not mentioned in the list. The Commissioner (Appeals) held that cess had to be paid on tea when exported under bond as the levy of cess was not exempted in terms of the Tea Act, 1953. He also relied on a decision of the Government of India in the case of Bhara....

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....merce applied to the exports made. It read as follows: "In exercise of the powers conferred by Section 25 of the Tea Act, 1953 (29 of 1953) read with Section 5A of the Central Excise Act, 1944 (1 of 1944) the Central Government hereby exempts, in public interest, all tea produced in India and exported by the Export-Oriented Units from the levy and collection of cess." Ld. SDR reiterate....