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TMI Blog2007 (10) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... m filed this application for waiver of pre-deposit and stay of recovery of ₹ 39,297/- being cess not paid on tea exported and interest due thereon demanded from them for the period 2/05 to 9/05. The appellants had exported 1,28,420 kgs. of tea during the material period under bond without paying cess imposed under Tea Act, 1953. Appellant believed that Notification issued by the Ministry of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Acts. The said list is not exhaustive. The Tea Act, 1953 is not mentioned in the list. The Commissioner (Appeals) held that cess had to be paid on tea when exported under bond as the levy of cess was not exempted in terms of the Tea Act, 1953. He also relied on a decision of the Government of India in the case of Bharath Beedi Works Ltd. [2005 (180) E.L.T. 280 (G.O.I.)] wherein, the Government h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s conferred by Section 25 of the Tea Act, 1953 (29 of 1953) read with Section 5A of the Central Excise Act, 1944 (1 of 1944) the Central Government hereby exempts, in public interest, all tea produced in India and exported by the Export-Oriented Units from the levy and collection of cess. Ld. SDR reiterates the findings of the Commissioner (Appeals). 3. I have carefully considered the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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