2006 (5) TMI 269

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..... rd both sides. 2. The Revenue filed this appeal against the adjudication order passed by the Commissioner of Central Excise whereby proceeding initiated under show-cause were dropped. 3. The brief facts of the case are that the respondents are a 100% EOU engaged in the manufacture of polyester grey fabric etc. On 27-2-02 the officers of Revenue visited the premises of respondent and it .....

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..... under Section 123 of Customs Act which prescribes that onus to prove that goods are not smuggled into India loss on the person from whose possession the goods were recovered. As the respondent could not show any legal document for importation of the seized goods, therefore, are liable for confiscation. It is also stated by the Revenue that the documents submitted by M/s. Fashion World Internation .....

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..... otice was issued to M/s. Fashion World International. The goods were removed by M/s Fashion World International without permission to another EOU so penal action could be against M/s. Fashion World International and M/s. Fashion World International has not party to these proceedings. Therefore, I find no merit in the appeal, the appeal is dismissed. (Dictated and pronounced in open Court on 26-5- .....

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