Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise vs ) Manjushree Plantations Ltd on 2 June, 2009
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal Nos.E/80/03 to E/86/03 &
E/CO/102/03 to E/CO/103/03
[Arising out of Order-in-Appeal No.209 to 224/2002(CBE) (ADK) dated 31.10.02 and 174 to 176/02 (MDU) (ADK) dt. 31.10.02 passed by the Commissioner of Central Excise (Appeals), Tiruchirapalli]
For approval and signature:
Honble Ms.JYOTI BALASUNDARAM, Vice-President
Honble Mr. P.KARTHIKEYAN, Member (Technical)
1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? :
2. Whether it should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? :
3. Whether the Members wish to see the fair copy of
the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
Commissioner of Central Excise,
Salem
Appellant/s
Versus
1) Manjushree Plantations Ltd.
2) The Katary Estate Tea Factory Ltd.
3) Silver Clouds Tea Factory
4) Chamraj Tea Factory
5) Sea Forth Tea Factory
6) Allada Valley Tea Factory
7) Prospect Tea Factory
Respondent/s
Appearance :
Shri V.V.Hariharan, JCDR Shri B.Ramkumar, Consultant (Sl.No.2 to 4, 6) None (S.No.1, 5, 7) For the Appellant/s For the Respondent/s CORAM:
Honble Ms.Jyoti Balasundaram, Vice-President Honble Mr. P. Karthikeyan, Member (Technical) Date of hearing : 2.6.2009 Date of decision : 2.6.2009 Final Order No.____________ Per Jyoti Balasundaram We have heard both sides on the appeals of the Revenue against a common order passed by the Commissioner (Appeals) holding that tea put up in container exceeding 20 kgs. per unit and bearing the brandname/mark of the company is not tea put up in unit container with brandname and hence is not liable to duty during the relevant period.
2. We find that the very same impugned order in respect of other tea factories was appealed against by the Revenue by filing Appeal Nos.E/187-195/2003 which was dismissed by Final Order No.834-842/03 dt. 10.10.03. The Tribunal followed Order No.A-42/KOL/03 dt. 16.1.03 of the Eastern Zonal Bench of the Tribunal which, in turn, applied the ratio of the Honble Guwahati High Courts judgment in Writ Petition No.732/99 in the case of Dukenhengra Tea Pvt. Ltd. & Ors. Vs Union of India (High Courts order dt. 5.9.2002). Following the ratio of the Tribunals Final Order No.834-842/03 dt. 10.10.03, we uphold the impugned order and reject the appeals.
3. Cross-objections are only in the nature of comments on the appeals of the Revenue and hence rejected.
(Dictated and pronounced in open court)
(P.KARTHIKEYAN) (JYOTI BALASUNDARAM)
MEMBER (T) VICE-PRESIDENT
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