2006 (10) TMI 328

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..... , for the Appellant. Shri R.K. Pardesi, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The above appeals arise out of the order of the Commissioner of Central Excise, Surat, confiscating 47956 yards of imported processed fabrics found in excess in the factory of M/s. Dhanlaxmi Garments Pvt. Ltd. (100% EOU) on 22-8-2000 when Central Excise officers visited the fact .....

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..... he defence of the unit that the goods in question was received back from the job worker has been rightly rejected by the Commissioner on the ground that the job worker denied having undertaken any job work for the appellant unit. The Commissioner has also considered the plea of error in calculation and rejected the same as untenable. 3. No ground has been made out by the appellants before us .....

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..... admission that he could not produce any documents evidencing legal import or purchase of the seized goods and that there was no relevance of the goods under seizure with goods claimed to have received back from the job workers. 4. In the light of the above discussion we uphold the impugned order and reject the appeals. (Pronounced in the Court on 18-10-2006)
Case laws, Decisions, Judgem .....

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