2005 (1) TMI 511

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..... for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Claims for refund filed by the appellants herein, in terms of Notification No. 33/99-C.E., dated 8-7-99, have been rejected on the ground that the product on which duty was paid and refund of duty claimed, was Tea which was exempted from excise duty of Re. 1/- per Kg. by Notification No. 6/2003-C.E., dated 1-3-2003, an .....

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..... oram or Manipur, or Nagaland or Arunachal Pradesh, from so much of the duty of excise leviable thereon, under Additional Duties of Excise (Goods of Special Importance) Act, 1957, and Additional Duties of Excise (Textiles and Textile Articles) Act, 1978. 3. In view of the clear language of the Notification, the claim for refund has no merit as the additional duty of excise on Tea was not levied u .....

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