CCE Vs. SIDHACHALAM EXPORTS PVT. LTD.

JUDGEMENT

(1.) THIS appeal of the revenue is directed against the adjudication order No. 4/05 dt. 31.1.05 of the Commissioner of Central Excise, Delhi -III (Gurgaon). Under the impugned order, the Commissioner dropped the proceedings initiated under SCN No. C.VIII(ICD)6/TKD.SHB/Invst/25/03/21775 dt. 11.9.03 against the respondent M/s. Siddhachalam Exports Pvt. Ltd., Tilak Nagar, New Delhi and others.

(2.) WE have perused the records and heard both sides at length.

(3.) FACTS leading to the dispute may be noted first. M/s. Siddhachalam Exports Pvt. Ltd. filed seven Shipping Bills dt.24.2.03 for export of 'ladies tops' and 'denim shirts'. The declared value of the goods covered by the above shipping bills was about Rs. 4.15 crores. The exports were under claim for drawback amounting to over Rs. 50 lakhs.