COLLECTOR OF CENTRAL EXCISE Vs. R.R. TEA CO.
LAWS(CE)-1991-7-13
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on July 30,1991

COLLECTOR OF CENTRAL EXCISE Appellant
VERSUS
R.R. Tea Co. Respondents

JUDGEMENT

G.P. Agarwal, Member (J) - (1.) AGGRIEVED by the common impugned Order -in -Appeal passed by the Collector of Customs and Central Excise, New Delhi, the appellants have filed their present six appeals.
(2.) SHORTLY put the facts of the case are that the respondents M/s. R.R. Tea Co. and M/s. R. Om Tea Co. are the manufacturers of 'package tea' which according to Department falls under Tariff Item 3(2) of the Central Excise Tariff, out of loose tea falling under T.I. 3(i) of the Central Excise Tariff. As a result of the visit by the excise officer on 8 -1 -1981 it was noticed that the respondents were manufacturing 'package tea' without having obtained a proper Central Excise Licence. As the tea was packed in polythene bags marked with standard weight of 1 kg, 500 gms and 250 gms and were found stapled having labels of Padamshri Brand kept inside the package. Accordingly, a case was booked on 13 -1 -1981 and a quantity of 45.250 kgs. of "Padamshri" and "Sartaj" Brand package tea was seized. A show cause notice was issued and the Superintendent after usual adjudication proceedings imposed a penalty of Rs. 150/ - and confiscated the said seized goods with an option to redeem the same on payment of a redemption fine of Rs. 200/ - besides payment of duty vide his Adjudication Order dated 6 -5 -1981.
(3.) FURTHER another case was booked against the respondents M/s. R.R. Tea Co. on 10 -10 -1981 as the respondents continued to manufacture 'package tea' without obtaining the licence and a quantity of 244.5 kgs. 'package tea' of 500 gms and 250 gms respectively of 'Padamshri' brand was also seized and after usual Adjudication proceedings, the Superintendent imposed a penalty of Rs. 250/ - and ordered for the confiscation of the seized goods with an option to redeem the same on payment of a redemption fine of Rs. 1000/ - vide his Order dated 3 -2 -1982. Thereafter, it appears that the respondents M/s. R.R. Tea Co. filed their classification list No. 1/83 on 16 -3 -1983 after obtaining a licence for the manufacture of package tea which was approved by the Assistant Collector on 24 -3 -1983. Likewise, the other respondents M/s. R. Om Tea Co. also filed their classification list No. 2/83 on 16 -3 -1983 after obtaining the licence for the manufacture of 'package tea' which was approved on 24 -3 -1983.;


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