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TMI Blog2015 (9) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... n. However in the interests of justice we remand the matter to the AC for a fresh consideration by providing an opportunity to the petitioner to produce the land documents of the seller to substantiate that the seller is a small grower with a land holding less than 10-hectre. - Petition disposed of. - WP(C) 3157 of 2007 - - - Dated:- 28-11-2014 - K. Sreedhar Rao, ACJ and Dr. Indira Shah, J. For the Petitioner : Shri K.N. Choudhury, R. Dubey, J. Patowary, Ms. R. Deka And Ms. A Barua, Advocates For the Respondent : Asstt. SGI ORDER Heard the petitioner and the respondents. The additional excise duty is levied under the Financial Act, 2003 in respect of the tea; however the tea purchased from small growers whose holdin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No.42/2003-CE dated 14.05.03, has to be considered separately and the decision of the Assistant Commissioner of Central Excise, Nagaon, passed in Order-in-Original No.04/CAN/NAG/CE/05 dated 11.02.2005 rejecting their claim for 2003-04 cannot be imposed in the subsequent year, i.e., 2004-05, especially when the issue has been settled by the Commissioner (Appeals), Customs Central Excise, Guwahati, passed in cases of other assesses under the jurisdiction of this division. I have considered this aspect and find that the statement of accounts is required to be submitted every year in terms of the said notifications. It is not necessary that an assessee qualifying for one year may qualify in the subsequent year also. In other words, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer to seek exemption. In that view it is argued that the order of the AC is bad in law. The counsel for the department submits that the order is an appealable order. It is further stated that the order of the DC cannot be relied on in this Court as the order had no persuasive value in law. It is stated that the order of the AC is sound and proper, hence the petition is to be rejected. On a thorough consideration of the facts and the material we find that the order of the AC 'for insisting land documents of the small grower' is sound and proper. When the basic proof of status of the small grower is not produced the petitioner would not be entitled to any exemption. However in the interests of justice we remand the matter to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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