2005 (2) TMI 321

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....lasundaram, Vice-President]. - The appellants herein are engaged in the manufacture of tea and were availing of exemption under Notification 41/99-C.E., dated 26-11-1999 during the financial year 2000-2001. They continued to avail of the exemption under this notification which inter alia exempts tea cleared by a bought leaf factory subsequent to 1999-2000 subject to conditions set out against Sr. ....

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....hat this indeed is the requirement of the notification. According to clause (b) against condition II, the manufacturer is required to file an undertaking that green leaf used by the factory during the period from the date of undertaking until the end of the financial year was not purchased from any grower who has a holding exceeding ten hectares under tea cultivation. In other words, the undertaki....