RNT PLANTATIONS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. S.K. Kejriwal, learned Counsel appearing for the Petitioner. Also heard Ms. R. Bora, learned Central Government Counsel appearing for the Respondents.

(2.) The Petitioner company owns 3 Tea Estates i.e. Lukwah and Khona (in Sivsagar district of Assam) and Dalgaon Tea Estate in Jalpaiguri, West Bengal. The Lukwah Tea Estate of the Petitioner is duly registered with the Central Excise Department for manufacturing tea including tea waste, bearing Registration No. 3/SIB/Package Tea/1998 dated 27.4.1998.

(3.) In this proceeding, the Petitioner challenges the order dated 28.6.2002 of the Commissioner (Appeals) (Annexure-U), the follow up order dated 29.10.2004 of the Assistant Commissioner, Central Excise, Jorhat (Annexure-T) and the consequential Assessment Order dated 29th October 2004 of the Assistant Commissioner, whereby the Petitioner is held liable to pay Rs. 4,67,048/- as differential duty for package tea cleared during 2.6.1998 to 28.2.1999. The Petitioner contends that they are entitled to the benefit of Exemption granted through Notification No. 8/98-C.E., dated 2.6.1998 (Annexure-A) and the contrary declaration made by the impugned order(s) is unsustainable.