https://www.taxtmi.com/caselaws?id=257359 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeals and disposing of the respondent's Cross Objections. The duty demands and penalties on cut flowers cleared by a 100% Export-Oriented Unit into the Domestic Tariff Area were set aside as cut flowers were deemed non-excisable, and only Central Excise duty is chargeable on such clearances under Section 3 of the Central Excise Act, 1944. The Tribunal emphasized that a Notification cannot override the fundamental provision of law for duty imposition. en-us Wed, 20 Aug 2014 00:00:00 +0530 Wed, 03 Jun 2015 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257359 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeals and disposing of the respondent's Cross Objections. The duty demands and penalties on cut flowers cleared by a 100% Export-Oriented Unit into the Domestic Tariff Area were set aside as cut flowers were deemed non-excisable, and only Central Excise duty is chargeable on such clearances under Section 3 of the Central Excise Act, 1944. The Tribunal emphasized that a Notification cannot override the fundamental provision of law for duty imposition. Case-Laws Central Excise Wed, 20 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257359