2006 (3) TMI 668

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....he Respondent. [Order]. -  When the case was called none appeared on behalf of the appellant, therefore, the appeal is being taken up in absence of the appellant. Heard ld. SDR. The appellant filed this appeal against the adjudication order passed by the Commissioner of Central Excise. 2. The appellants are registered as 100% Export Oriented Unit and procured certain goods witho....

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....s procured without payment of duty are in the premises of EOU which is a customs bonded area therefore, the goods found in customs bonded area are not liable for confiscation. The appellant, however, admitted the fact that the goods were not installed outside the bonded premises. The contention is that the goods in question were first installed within the bonded area of the factory as installation....

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....ares and packaging when brought into connection with the manufacturer and packaging materials when brought in connection with the manufacture and packaging or articles into an undertaking approved by the Board of Approval for 100% Export Oriented Undertakings. Notification further provides that the goods required by EOU for manufacture and packaging of articles ore brought directly to the factory ....