2004 (7) TMI 515

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..... ondent. [Order per : P.G. Chacko, Member (J)]. There is a demand of duty over Rs. 20 lakhs on the appellants as also an equivalent amount of penalty on them. The present application seeks waiver of pre-deposit and stay of recovery in respect of the duty and penalty amounts. 2. The adjudicating authority has confirmed the above demand against the appellants by denying the benefit of Not .....

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..... d from growers each having holding not exceeding 10 hectares under tea cultivation. It is also not in dispute that other conditions under the Notification had been satisfied by the party. The only objection raised by the department and sustained by the Commissioner is that the appellants had purchased tea leaves from the growers through agents and not directly. Ld. Commissioner has taken the view .....

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