1999 (3) TMI 78

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..... 0 (page 21) tea in unit containers but not bearing any brand name would not attract Excise Duty. 2.It is alleged inter alia in paragraphs 6 and 26 that tea was cleared in bulk from the estates bearing no brand names but, names of Tea Estates. 3.It is submitted that on this basis the show cause cannot issue as Duty is not attracted. 4.Mr. Roychoudhury submits that whether tea was cleared unde .....

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