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TMI Blog2010 (8) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... points as per the formulation of the appellant;- i) Whether the order passed by the Ld. Tribunal is perverse for not considering the relevant evidence and material that the demand is pre-matured and the conditions of Notification were fulfilled strictly and otherwise also since there cannot be any grower other than the small growers in West Bengal in terms of the provisions of Section 14M(e) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich provides exemption from the additional excise duty on the tea. However, this exemption could be granted on the condition that not less than two-thirds of the green leaf used in the factory of the industry concerned during the period from the date of filing the declaration till the end of financial year shall be purchased from growers each having a holding not exceeding ten hectares under tea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned Tribunal that the lower authority found that the money receipts and the delivery challans could not be correlated and the signature of the grower on the challans did not tally with the signature on any payment receipts in respect of tea. Thus the appellant has failed to establish the fact that it has fulfilled the conditions in terms of the notification to get the benefit of exemption. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned therein. Going by the materials produced before the Learned Tribunal we are of the view that based on this fact findings there cannot be said to be any error in the judgment and order impugned before us. We, therefore, do not find any point for admission. The appeal is accordingly dismissed. However, we are taking note that there are materials which ought to have been produced before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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