TaxTMI 
TaxTMI 
2009 (9) TMI 599
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....-98 along with interest in terms of Notification No. 13/81-Cus., dated 9-2-81, Notification No. 126/94-Cus., dated 3-6-94 and Notification No. 52/2003-Cus., dated 31-3-2003. This application seeks waiver of pre-deposit and stay of recovery of the above dues confirmed against Parnikka Harvest. After h both sides on the application for sometime, we find that the appeal itself can be disposed of without a further hearing. We take up the appeal proper after dispensing with the requirement to make pre-deposit. 2. Proposals to recover exemption allowed to capital goods and raw materials procured by the appellant were made for the reason. that the EOU failed to fulfill export obligation in the period allowed. The proposals in the Show Cause Notic....
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....uing Show Cause Notice demanding duty and invoking penal provisions is pre and merits to be dropped on this ground alone. (c) That they have informed the Department that non-fulfilment of Export Obligation is due to recession in the floriculture Industry and other circumstances beyond their control. (d) That it is a settled Law that the duties, if any, are payable at the time of clearance of the capital goods on de-bondirtg from the warehouse or Factory Premises; that they had not cleared any capital goods to any other place from their licensed premises, seeking to recover duty is not in accordance with provisions of law. (e) That the invocation of penal provisions against them is not correct as they could not meet the Export Obligation ....
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....eyed not to initiate action against Floriculture Units for NFEP/EP defaulters considering their vows and difficulties. (k) That seeking to demand duty on the raw materials valued at Rs. 18.72 Lakhs (Roses) is also not correct as our DTA Clearances were within the permissible limit of 10%. (I) That cut-flowers are not specified in any of the entries in the First Schedule to the Central Excise Tariff Act, 1985. Since they are non- excisable goods the question of paying duty, on cut-flowers cleared to DTA, would not arise. (m) That when there was no intention on their part to violate any law, seeking to invoke penal provisions of Section 28AB for charging interest and imposing penalty under Section 1 14A & 112 of Customs Act, 1962 against t....