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TMI Blog2009 (6) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The appellants filed this appeal against the impugned order whereby the benefit of Notification 13/03C as amended is denied on the ground that the appellants failed to fulfill the condition of Notification. 2. We find that the Notification provides exemption from addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng not exceeding ten hectares of land under cultivation of tea. The only contention of the appellants is that they had appointed an authorized person under an agreement who will collect the green leaf from the growers and the same were supplied to the appellants. As the total green tea leaf is more than two-thirds which is coming from the small tea growers who are having less than ten hectares of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een tea leaf supplied by the middle man, it cannot be said that the appellants purchased the green tea leaf from the growers who are having holding not exceeding ten hectares of land under cultivation of tea. The contention of Revenue is also that some receipts and plain pieces of papers were filed before the lower appellate authority having no serial numbers, dates regarding payments and there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer authority that the money receipts and the delivery challans could not be correlated and the signature of grower on the challans did not tally with the signature on payment receipts. As the onus is on the appellants to show that the conditions of Notification are fulfilled and the appellants failed to do so, therefore, we find no infirmity in the impugned order. The appeal is dismissed. (Dict ..... X X X X Extracts X X X X X X X X Extracts X X X X
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