2013 (9) TMI 1022

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..... e Appellant. None, for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - There are six appeals filed by the Revenue against Order-in-Original Appeal Nos. 63 to 68/2004, dated 28-6-2004 passed by the Commissioner of Central Excise (Appeals), Pune-I. 2. The respondent, M/s. Pittie Agro Ventures Ltd., are producers of cut flowers. The allegation against the resp .....

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..... articles are not excisable, Customs duty equal to that leviable on inputs imported under the Notification and used for the purpose of production, manufacture and packaging of such articles, which would have been paid, but for the exemption under this Notification, shall be payable at the time of clearance of such articles. Inasmuch as cut flowers are non-excisable, duty is demanded under Notificat .....

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..... demanding any duty on such items produced in India does not arise. An identical issue came up before this Tribunal on several occasions in the past and the Tribunal vide Order No. A/397-400/13/EB/CII, dated 18-4-2013 in the case of Soex Flora Pvt. Ltd. [2014 (300) E.L.T. 256 (Tri.)] held that duty demands are not sustainable. Following these decisions, we hold that the order passed by the lower a .....

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