2005 (2) TMI 743

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....the Respondent. [Order per : Moheb Ali M., Member (T)]. -  These appeals arose out of the order of the Commissioner of Customs, Cochin. The appellant company is an unit in CEPZ. 2. Briefly the facts are that the appellant company imported capital goods worth Rs. 50,12,426/- and cleared the same without payment of duty under notification 256/87-Cus. on execution of a bond binding itsel....

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....995 stipulate that adjudication should be proceeded with only after the Development Commissioner, CEPZ in charge of EOU has been intimated about the violation. In support, the appellant relied on Vishal Footwear Ltd. v. CC, New Delhi [1999 (114) E.L.T. 60] and Kuntal Granites (P) Ltd. [Final Order No. 332/2001 dated 1-3-2001 (SZB), 2001 (132) E.L.T. 214 (T)]. The Commissioner is bound to follow th....

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....Circular relied upon does not restrict the department to proceed to recover duty foregone; that the show cause notice clearly brings out the violation; that the Development Commissioner himself has started eviction proceedings against the appellant company and therefore is aware that the unit failed to fulfil the obligation cast upon it and that both the Development Commissioner as well as the Cus....