2006 (5) TMI 269

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....he Respondent. [Order]. -  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 Reve....

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....ade wholly or mainly of synthetic yarn is covered under Section 123 of Customs Act which prescribes that onus to prove that goods are not smuggled into India loss on the person from whose possession the goods were recovered. As the respondent could not show any legal document for importation of the seized goods, therefore, are liable for confiscation. It is also stated by the Revenue that the docu....