9911796707
TMI Blog2000 (10) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Sudarsan, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - These stay applications & appeals arise from three separate orders in which, the Commissioner (Appeals) had dismissed the stay applications & appeals later on in two cases without hearing and in the third case hearing was granted and appeal was dismissed for non-compliance of the pre-deposit amount. 2. The brief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any case cut fresh flowers are not chargeable to any duty in the Central Excise Law and therefore there was no question of a levy under Section 3A for the cut fresh flowers removed into the DTA. 3. Ld. Consultant Shri A. Vijayaraghavan appearing for the appellants submitted and relied on the case of Larger Bench in the case of Ferrous Alloys Corporation Ltd reported in 1995 (77) E.L.T. 31 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent conflict of jurisdiction. He reiterated the order and submitted that there was no ground for staying the pre-deposit. 5. The stay applications along with the appeals are taken up for decision after waiver of pre-deposit with the consent of both sides. 6. We have carefully considered the rival submissions and the material and find - (a) there is no duty on removals to DTA unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India, we cannot appreciate how customs duty would be applicable. (b) Since principles of natural justice have been grossly violated in the decision of the Commissioner (Appeals), inasmuch as they have not determined the amounts of pre-deposit and the matter on merits in two cases and in the third case they have summarily rejected the material and the grounds on pre-deposit of duty we would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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