9911796707
TMI Blog2009 (10) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... s seized remained in custody of appellant under superdinama . 2. When no compliance to the stay order was made, by order dated 5-7-06 appeal was dismissed. But subsequently by order dated 11-10-06 appeal was restored noticing that the appellant carried out direction of Hon ble Supreme Court in respect of pre-deposit. 3. When the appeal was listed for hearing, there was no participation at all by the appellant in the whole of the year 2008. When the matter was called on 24-7-2009, the appellant has failed to place its case but sought adjournment. On 29-10-2009 when the matter was called, none present for appellant nor any request for adjournment. But a fax dated 24-9-09 came to record stating that due to labour strike in the plant of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticipate for hearing when they have faced demand as above. 4. Record reveals that the appellant initially set up a 100% EOU in 923-945, Industrial Area, Uria, Raipur for manufacture of worsted sup yarn pure wool yarn and other items. Later in the same premises the appellants established a unit in DTA as a Silk Division for manufacture of wool silk blended yarn for which they obtained registration from Superintendent, Central Excise Range -IV, Raipur on 23-5-95. The 100% EOU and that DTA units operated separately and distinctly. The 100% EOU was a distinct unit and was required to fulfil the stipulated conditions, which governed duty free imports. 5. The appellant imported machines as detailed in Annexure A to the show cause notice u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in view of the fact that the machines imported duty free for the 100% EOU units were shifted to the Silk Division and such transfer and shifting of machines amounts to removal from the EOU unit to the silk Division unauthorisedly and not in the manner known to law. 6. The appellant transferred duty free imported machines under 100% EOU scheme in terms of Notification No. 13/81-Cus. to their Silk Division (DTA) for use in the manufacture of silk yarn without following the procedure and without payment of an amount equal to the customs duty leviable on such goods. They were also required to follow certain procedure prescribed in the Notification from time to time. Further, the appellant failed to obtain necessary permission from the Develo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjudicating Authority. 8. On the aforesaid factual matrix, learned Adjudicating Authority found that the documents relate to Silk Opener . Also in the Certificate of the Chartered Accountant produced, it was mentioned that function of machine is to open the silk fibre tufts enabling better individualisation to be carried out at a later stage. The Authority inferred that the documents produced before Customs Authority refer only to a machine called Silk Opener or a Silk Opening Machine whereas the Annexure B to the show cause notice and the panchnama describe the machine as Opening and Blending Machine . Accordingly, learned Adjudicating authority held that the above said Bill of Entry No. 1570, dated 19-12-1990 does not refer to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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