https://www.taxtmi.com/caselaws?id=113758 The Tribunal granted the waiver of pre-deposit of duty and penalty in a case involving clearances of cut flowers in the Domestic Tariff Area under Notification No. 126/94-Cus. The Tribunal held that the duty liability under the notification applied to inputs used in the production or packaging of the non-excisable cut flowers, not the flowers themselves. Consequently, the Tribunal found a strong prima facie case for waiver, leading to the decision to dispense with the pre-deposit of duty and penalty, thereby staying the recovery pending the appeal. en-us Mon, 24 Nov 2003 00:00:00 +0530 Tue, 08 May 2012 12:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113758 The Tribunal granted the waiver of pre-deposit of duty and penalty in a case involving clearances of cut flowers in the Domestic Tariff Area under Notification No. 126/94-Cus. The Tribunal held that the duty liability under the notification applied to inputs used in the production or packaging of the non-excisable cut flowers, not the flowers themselves. Consequently, the Tribunal found a strong prima facie case for waiver, leading to the decision to dispense with the pre-deposit of duty and penalty, thereby staying the recovery pending the appeal. Case-Laws Central Excise Mon, 24 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113758