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TMI Blog2018 (6) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... , Suptd.(AR) for the Respondent (s) ORDER Per Shri P.K.Choudhary Briefly stated the facts of the case are that M/s Jalan Golaghat Tea Company Pvt Ltd, the appellant is having its manufacturing premises at Golaghat (Assam). They are manufacturer of Tea out of Green Tea leaf classifiable under Chapter-9 of the Central Excise Tariff Act, 1985. The appellant filed refund claim seeking refund of additional duty of Excise amounting to ₹ 23,02,902/- paid on tea cleared by them during the period from 01.03.2003 to 28.02.2005 as under: Sl.No. Period Amount Remarks 1. 01.03.2003 to 31.03.2003 Rs.20,801/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals) vide Order-in-Appeal No. 03/SH/CE(A)/GHY/08 dated 18.01.2008 set aside the impugned order and allowed the Review application. Hence, the present appeal before the Tribunal. Ld. Commissioner (Appeals) in the impugned order has observed that the Adjudicating Authority should have recorded his findings as to whether the appellant fulfilled these conditions as laid down in the notification. He also observed that the exemption cannot be granted based on a statement for the previous year. Exemption for each financial year was to be decided on its own count and also the adjudicating authority was not legally correct in deciding the eligibility of the assessee for exemption. Ld. Commissioner (Appeals) also observed that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of excise levied on tea cleared by a bought tea leaf factory was exempted during the period from 01.03.2003 to 31.03.2003 and subsequent financial years for 2003-04 and 2004-05 (upto 28.02.2005) on fulfillment of certain conditions vide Notification No.13/2003-CE dated 01.03.2003 and Notification No.42/2003-CE dated 14.05.2003. Both these Notifications are reproduced for ready reference: Notification No.13/2003 CE dated 01.03.2003: Tea cleared by a bought leaf factory during the period on and from 1st March, 2003 to 31st March, 2003:- conditions are- (a) For availing the benefit of exemption from additional duty of excise, during 1st March, 2003 to 31st March, 2003, the manufacture shall file an undertaking before 15th Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, shall be purchased from growers each having a holding not exceeding ten hectares under tea cultivations; and (ii) the factory has been working for at least six months during the financial year preceding financial year in which the undertaking referred to in condition (b) is filed; (c ) In the first week of April, 2003 each succeeding financial year, the manufacture shall submit a statement of accounts, in a format to be prescribed by the concerned Commissioner of Central Excise, as a proof of having fulfilled the undertaking. (d) In the event of his failure to satisfy the undertaking, the manufacturer shall be liable to pay additional duty of excise specified in the Fourth Schedule to the Finance Bill, 2003 for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led the undertaking. (d) In the event of his failure to satisfy the undertaking, the manufacturer shall be liable to pay additional duty of excise specified in the Fourth Schedule to the Finance Actl, 2003 (32 of 2003) for the period referred to in condition (b). Explanation,- For the purposes of this notification, bought leaf factory means a factory which purchases not less than two-thirds of the green leaf processed by in the preceding financial year from any grower who has a holding not exceeding ten hectares of land under cultivation of tea. 6. The appellant in view of the aforesaid exemption notifications submitted their refund claim with the jurisdictional Assistant Commissioner of Central Excise at Nagaon Division. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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