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TMI Blog1988 (3) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : K. Prakash Anand, Member (T)]. - By issue of Notification No. 90/70-C.E., dated 1-5-1970, Central Government divided tea growing areas into zones fixing different rates of duties on tea, produced in different zones. At this point of time, Dibrugarh was a sub-division in the district of Lakhimpur, which was placed under Zone V of the Notification carrying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reas included in Zones I, II, III, IV, V and VI - Rs. 0.40 per Kg. This is as against Deptt. s classification under Zone V, which included the district of Lakhimpur and rate of duty was Rs. 1.30 per Kg. 4. On 28-1-1982, the Central Government issued another Notification No. 9/82 which amended the Notification No. 184/81. As a result, the words district of Lakhimpur in Zone V were amended to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e highest duty as per the notification. The Assistant Collector also held that the amending Notification No. 184/81 established that it was the Government s intention to include Dibrugarh district in Zone V all along. This view was also upheld by the Collector (Appeals), against whose orders, the appellants are now before us. 7. We have heard Shri LC. Hazarika, advocate for the appellants and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould assess duty on tea grown in the district of Dibrugarh from 5-11-1981 to 28-1-1982 at the rate of Rs. 0.40 per kilogram and that if any amount above this rate has been assessed and realised, the same shall be refunded to the appellants. 10. Respectfully following the judgment of the Gauhati High Court, this appeal is allowed. The relief shall, however, be worked out by the Assistant Colle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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