1999 (1) TMI 84

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..... ent. [Order per : P.C. Jain, Vice President]. -  Briefly stated the facts of the case are that the appellants herein are manufacturers of black tea, part of which is also utilised by them in the manufacture of package tea which is cleared on payment of duty. There is an exemption Notification 193/86-C.E. which gives a concessional rate of duty on package tea if the black tea utilised in the .....

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..... on two different gate passes for black tea (loose tea) and package tea w.e.f. 3-7-1988. However, the said authority has denied the benefit of the Notification in respect of the single gate pass made by the appellants prior to 3-7-1988 on the ground that prima facie the terms of the Notification have not been fulfilled. 4.  It is against the aforesaid order, the appellants have filed an appe .....

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..... Notification 193/1986 for the clearances of package tea upto 2-7-1988 is concerned. 6.  Learned SDR, Shri A.K. Agarwal reiterates the findings of the lower appellate authority which has been set out above. 7.  We are inclined to agree with the submissions of the learned Advocate that since the appellants did not clear the goods under separate gate passes, they had been denied the benef .....

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