UNIWORTH LTD. Vs. C.C.E.

JUDGEMENT

(1.) AGAINST the Adjudication Order dated 28.10.2005, the appellant came in appeal on 16 February, 2006 before Tribunal with stay application. The stay application was dismissed by Tribunal by an order dated 28.4.2006 directing the appellant to make deposit of 50% of penalty of Rs. 1,02,97,365/- within 8 weeks from the date of hearing and make compliance on 5.7.2006. Such order was passed taking into consideration that the goods 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.) 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 23.05.95. 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.