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TMI Blog2016 (9) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... elopment Commissioner for such clearances and without discharging duty liabilities. As a result a demand notice was issued to the assesse demanding Customs duty in terms of Central Excise Act, 1944 and the same was adjudicated vide O-I-O No. 65/2004 dated 31.12.2004 by the Joint Commissioner by determining the customs duty in terms of section 11A of Central Excise Act, 1944 and imposed penalties in terms of Customs Act, 1965. Aggrieved by this order, the assesse appealed to the Commissioner (Appeals). The issues considered by the Commissioner (Appeals) were (i). Dutiability on non-excisable goods (ii). Whether there was required permission by the Development Commissioner for DTA clearances and (iii). Relevant provisions to attract/levy duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and methodology of charging duty on articles allowed to be cleared inter alia from a EOU, into DTA is now been said to rest with effect from 18.05.2001 by way of amendment in Notification No. 126/94-Cus. However it is seen that the period of dispute in the present appeal is from 1997-98 to 2001-02 during which period the unit made DTA clearances of cut flowers valued at Rs. 99,69,016/- and on which the order in original had inter alia confirmed demand of Rs. 11,43,634/-, which on appeal was set aside by the Commissioner (Appeals). 6. In the event we are of the considered opinion that prior to the amendment with effect from 18.05.2001 to Notification No. 126/94 dated 03.06.1994 there cannot be any duty charged for the said DTA clearances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1 of 1944) or customs duty equal in amount to that leviable on inputs obtained under this notification and used for the purpose of production, manufacture or 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. 8. Thus for the period of dispute, after 18.05.2001, in the present case on such clearances of cut flowers customs duty will be liable to be paid, equal in amount to that leviable on the inputs, if any, that have gone into the production or packaging of such flowers. The matter is therefore remanded to the original adjudicating authority to re-work the duty liability in case any inputs obtained by assessee as per the notif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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