2006 (10) TMI 328

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....e, for the Appellant. Shri R.K. Pardesi, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The above appeals arise out of the order of the Commissioner of Central Excise, Surat, confiscating 47956 yards of imported processed fabrics found in excess in the factory of M/s. Dhanlaxmi Garments Pvt. Ltd. (100% EOU) on 22-8-2000 when Central Excise officers visited the fac....

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....The defence of the unit that the goods in question was received back from the job worker has been rightly rejected by the Commissioner on the ground that the job worker denied having undertaken any job work for the appellant unit. The Commissioner has also considered the plea of error in calculation and rejected the same as untenable. 3. No ground has been made out by the appellants before u....