COMMISSIONER OF CUSTOMS Vs. PUNJAB EXPORTS

JUDGEMENT

(1.) HEARD 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 was found that 100 bales of foreign made fabric were found lying unaccounted in the compounded warehouse of the respondent. During investigation, Managing Director of respondent disclosed to the Revenue that the said 100 bales belonged to another concern i.e. M/s. Fashion World International, situated in the same building. A show -cause notice was issued to the respondents for confiscation of these bales and for imposition of penalties.