PUTHNIBARI TEA ESTATE Vs. CCE, BOLPUR

JUDGEMENT

(1.) AFTER dispensing with the condition of predeposit of duty and penalty we take up the appeal itself with the consent of both the sides inasmuch as the issue covered by the earlier order of the Tribunal vide which following Guwahati High Court's decision, the appeal was allowed. The short issue involved in the present appeal is as to whether the Tea including Tea Bags and Tea Waste put up in unit containers bearing brand name, which was made dutiable from 2.6.1998 by the Union Government's Budget, 1998 -1999, was leviable to duty of excise during the period from 2.6.1998 to 23.6.1998, when a Notification No. 16/98 -CE dt. 24.6.1998 withdrawing the levy was issued.

(2.) Duty of Rs. 1,93,536.00 (rupees one lakh ninety three thousand five hundred thirty six) has been confirmed against the appellants for the said period in respect of the bulk tea cleared by the appellants in tea -chests/gunny bags exceeding 20 Kgs. in weight bearing the name/mark of the company.

(3.) SHRI B.N. Chattopadhyay, ld. consultant for the appellants submits that now the matter has been decided by the Hon'ble High Court of Gauhati vide its order dated 5.9.2002, wherein an identical issue of excisability of bulk tea removed/sold in 20 Kgs. of chests or gunny bags during the period from 2.6.1998 to 23.6.1998, was the subject matter. The Hon'ble High Court in the said order has held as under: - -