2005 (7) TMI 564

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..... for the Respondent. [Order per : P.G. Chacko, Member (J)]. In these appeals, the challenge is against a demand of Cess on Tea in blended and packed form, under Section 25 of the Tea Act, 1953. The assessee paid Cess on tea at garden stage, a fact not disputed by the Revenue. The question whether Cess is leviable again on tea at any subsequent stage is no longer res integra. In the case of .....

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..... of Commerce and Industry had issued an amendment Notification No. 1086(E) dated 11-11-99 thereby exempting all teas from the payment of cess on which cess had already been paid at an earlier stage. The Board clarified that collection of Cess should be regulated keeping in mind the above amendment. 2 In view of the above, we set aside the demand of Cess on tea [blended and packed] from the app .....

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