The reply of the respondent was that instant tea was number tea falling within the definition of Section 3 n of the Act and that the show cause numberices issued were patently illegal.
Show cause numberices were issued to the respondent as to why on instant tea cleared by them during the given period, cess should number be levied under Section 25 of the Tea Act, 1953 for short the Act .
The respondent filed appeal to the Commissioner Appeals , Cochin, who upheld the order of the Assistant Commissioner.
The Assistant Commissioner companyfirmed the demand.
The respondent is engaged in the manufacture of instant tea.
Hence, these appeals by the revenue.
