TaxTMI 
TaxTMI 
2019 (5) TMI 333
X X X X Extracts X X X X
X X X X Extracts X X X X
..../s. Horizon Flora (India) Ltd. engaged in business of Floriculture and registered as 100% EOU under letter of permission (LOP) bearing No.PER:121(1997)/EOB/82/97 dated 17.4.1997. The Appellants approached the Development Commissioner for clearance of cut roses (not fit for export) to domestic market and pending the approval, the Appellant cleared cut roses to Domestic market without payment of excise duty being perishable non-excisable goods. Department issued six different Show Cause Notices demanding excise duty (equivalent custom duty leviable on importation of cut flowers) on cut flowers cleared to domestic market pending the permission from development commissioner. The said Show Cause Notices were confirmed in 6 Order in Original's an....
X X X X Extracts X X X X
X X X X Extracts X X X X
....unal) iii. Nizam Sugar v/s CCE. A.P. 2008 (9) S.T.R. 314 (S.C.) 3.1. They further submitted that penalty under Section 112(a) of Customs Act is not imposable in absence of confiscation of goods under Section 111 of Customs Act. i. Fal Industries Ltd v/s Commissioner of Customs, Chennai 2003 (159) E.L.T. 215 (Tri. - Chennai) ii. Avlon Syntex P. Ltd v/s Commissioner of C.Excise, Rajkot 2007 (213) E.L.T. 706 (Tri. - Ahmd.) iii. CCE v/s HMM Limited 1995 (76) ELT 497 (SC) iv. CCE, Raigad v/s. Positive Packaging Indus. Ltd 2008 (224) ELT 100 Maintained by Hon'ble Bombay High Court in Positive Packaging Industries Ltd 2010 (253) E.L.T. A112 (Bom.) 4. Learned Authorised Representative for the department reiterated the findings of....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... find that in terms of the Bond provisions of recovery of interest and penalty are available. Therefore the Show Cause Notice or the Order is not vitiated by the non-mentioning the particular authority in the form of Section or Rule. Non-quoting or mis-quoting of the provisions of law will not make Show Cause Notice or adjudicating order invalid or illegal. We find that the Appellants contention in this regards is not acceptable for the reason that the Show Cause Notice issued for enforcement of the conditions of Bond, we find that the Show Cause Notice is not time barred. We find that as submitted by the Learned Authorised Representative it was held in the case of LR Brothers, Indo Flora Limited (supra) customs duty is chargeable on inputs....