2015 (3) TMI 295

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.... Dewalvar, Addl. Commissioner (A R) JUDGEMENT Per: P S Pruthi: Revenue is in appeals before us against the order of Commissioner (Appeals) dated 29.09.2004 whereby he had set aside the demands of duty of Rs. 21,68,083/- and Rs. 9,83,347/- and penalties against the respondent M/s Neha International Ltd. 2. The facts are that the respondent cleared Cut Flowers grown by their 100% EOU, in....

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....rned A.R. relied on the Grounds of Appeal filed by the Revenue. He referred to para 3 of Notification No. 126/94-Cus dated 03.06.1994 which states that-           "3. Notwithstanding anything contained in this notification the exemption contained herein shall also apply to-     (a) the said goods which on importation into India are ....

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....icles in an amount equal to the customs duty leviable on such articles as if imported as such articles." 3.1 Revenue has also appealed on the ground that in the case of Cosco Blossoms Pvt. Ltd. (supra) this Tribunal observed that "however we make it clear that the revenue authorities will be at liberty to demand duty on the imported inputs if any used in the production of the cut flowers in que....