9911796707
TMI Blog1998 (3) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... on issue is involved in these three appeals. Therefore, these are being taken up together for final disposal. 2. None appeared on behalf of the respondents in call the cases in spite of service of notices as per acknowledgment on record. Therefore, the appeals are being taken up in the absence of the respondents. 3. The brief facts of the appeals are that the respondents are engaged in the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on tea waste even if such tea waste is cleared without payment of Central Excise duty under Rule 191B of the Central Excise Rules, 1944. 5. Heard Shri R.S. Sangia, JDR appearing on behalf of the appellant Revenue reiterated the grounds of appeal. 6. In these appeals, the issue is whether the tea cess is leviable under Tea Act, 1953 on the tea waste. The excisability of the tea waste is not un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d if the tea waste is sent for manufacture of instant tea falling under sub-heading No. 2101.20 of the Central Excise Tariff, the Central Excise Duty is payable on such tea waste. 5. In the present proceedings, the excisability on the tea waste is not under dispute. The dispute is only in respect of cess under the Tea Act, 1953 on tea waste. The Commissioner after examining the provisions or the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Field formations have been collecting cess on tea waste. Cess is leviable on all tea produced in the country under the provisions of Tea Act, 1953 and no cess is leviable on tea waste or sweepings collected in tea factories. 2. The matter has been examined by the Board and I am directed to say that no cess is to be collected on tea waste as defined under Section 25 of the Tea Act, 195 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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