2002 (4) TMI 855

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...., Advocate, for the Appellant. Shri A.K. Jain, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - For reasons recorded below, we waive the pre-deposit of duty of Rs. 15,04,590/- and penalty of Rs. 10,000/- and proceed to dispose of the appeal itself with the consent of both sides. 2. The appellants herein are 100% EOU engaged in producing cut flowers for expor....

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....ivalent to basic customs duty of 10% + 5% special customs duty as per Sec. 3 of the Central Excise Act, as per provision contained in Para 3 of the Notification No. 126/94-Cus., dated 3-6-94, that permission for clearance to DTA had not been obtained from the Development Commissioner of the Export Processing Zone and that the appellants had not followed Central Excise procedure while clearing good....

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....) directing pre-deposit of the entire duty amount within 15 days. On receipt of the same, the appellants filed an application for modification pleading financial hardship. The final order was passed by the Commissioner (Appeals) dismissing the appeal for non-compliance with the stay order without going into the merits of the case. 3. We find that the issue in dispute stands prima facie set....

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.... the provision of Sec. 3, the goods must be excisable goods. In this case, cut flowers are not specified in any of the entries in the schedule to the CETA, 1985 and hence provisions of Sec. 3 are not applicable for levy of duty on cut flowers cleared to DTA. 4. Since the issue in dispute is prima facie settled in favour of the appellants, we are of the view that a strong prima facie case f....