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2000 (8) TMI 644 - AT - Central Excise

The Revenue appealed against the Commissioner (Appeals) order regarding tea waste samples. Samples were tested, not found to be tea waste. As per the Tea Waste (Control) Order of 1959, the samples did not have the characteristics of tea waste. The Commissioner (Appeals) upheld the appeal, finding no evidence of tea removal. The order was upheld as the samples did not match the tea waste definition.

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