2014 (7) TMI 111

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....t : Dr B S Meena, Additional Commissioner (AR) For the Respondent : Shri Prakash Shah, Adv. PER : P R Chandrasekharan There are three appeals filed by the Revenue against Order-in-Appeal No. PI/37-39/2004 dated 31/05/2004 passed by the Commissioner of Central Excise (Appeals), Pune - I wherein the lower appellate authority has dropped the duty demands against the respondent, M/s. Praj Agr....

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.... imported as such. Therefore, when the respondent cleared cut-flowers, they should have discharged duty liability on the cut-flowers in an amount equal to the customs duty leviable, as if the cut-flowers have been imported, which the respondent has not done. Therefore, the lower appellate authority erred in setting aside the demands. He relies on the decision of the Tribunal in the case of L.R. Br....

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....ad been made on the cut-flowers towards excise duty which is not sustainable as cut-flowers are not excisable. Therefore, the lower appellate authority was right in concluding that no excise duty is demandable on cut flowers. Accordingly, he pleads for upholding the impugned order. 4. We have carefully considered the submissions made by both the sides. Notification 126/94 grants exemption to in....

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....he present case, the show cause notice proposes to demand excise duty on cut-flowers which are not excisable. Therefore, the provisions of Notification 126/94 has no application. 4.1 This Tribunal in the case of Cosco Blossoms Pvt. Ltd. vs. Commissioner of Customs 2004 (164) ELT 423 dealt with a similar situation and held that, goods produced in an EoU cannot be treated as imported goods and on....