TMI Blog2011 (1) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... sable but were subjected to ‘Nil’ rate of duty - the demands raised herein pertains to the period from December, 2006 to June, 2008 when the orders passed in the appellant’s own case were in operation. As per those orders, the appellant was not liable to duty on clearances to DTA. In these circumstances, this is a fit case for grant of full waiver of pre-deposit. - Central Excise Appeal No. 3 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). It is the case of the appellant that the raw materials required for cultivation and production of fresh mushrooms have always been procured indigenously on payment of appropriate duty. 3. Prior to 2005, mushrooms were classified under Heading 0701.00 of the Central Excise Tariff and were totally exempted from payment of duty. However, the appellant being an 100% EOU, the excise authorities we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant to show cause as to why excise duty should not be demanded on fresh mushrooms cleared in the DTA during the period December, 2006 to November, 2007 and December, 2007 to June, 2008 as per the proviso to Section 3 of the Central Excise Act, 1944. 6. By an order in original dated 27-2-2009 the Commissioner of Central Excise, Pune confirmed the demand for Rs. 3,15,06,757/- and also imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to whether the clearances to DTA by the appellant, a 100% EOU were dutiable in view of the proviso to Section 3 of the Central Excise Act, 1944 was the precise question raised in the earlier proceedings and it was held that no duty was payable. Unless the orders passed in the appellant s own case are set aside by a higher authority, the question of demanding duty does not arise. 8. In the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. Accordingly, we quash and set aside the order of CESTAT dated 6-12-2010 and direct the Tribunal to dispose of the appeal filed by the appellants without insisting on pre-deposit. In the facts and circumstances of the present case, we direct the CESTAT to dispose of the appeal, as expeditiously as possible and preferably within a period of 6 months from today. We make it clear that the obser ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
