2007 (5) TMI 383

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.... relevant facts, in brief, are as follows: (i)      The appellant company, a 100% EOU coming under the jurisdiction of Commissioner of Central Excise, Surat was found to have clandestinely removed the imported polyester yarn. (ii)    The goods along with two tempos which were used for transporting were seized enroute after clearance from the factory by the officers of Customs working under the Commissioner of Customs, Ahmedabad. (iii)   The original authority working under the Commissioner of Customs, Ahmedabad confiscated 4032 kilograms of imported polyester yarn valued at Rs. 4,03,200/- allowed redemption on payment of fine of Rs. 5 lakhs. He also demanded duty amounting to Rs. 2,....

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....ze the goods emanating from a 100% EOU or to demand duty on such goods as the jurisdiction of 100% EOU is with the respective Commissioner of Central Excise and officers working under him. 5. Learned DR reiterated the findings of the Commissioner (Appeals) and also relied on the Tribunal's decisions in the case of M/s Sanjida Fabrics v. C.C., Ahmedabad - 2007 (210) E.L.T. 689 (Tribunal) [Order No. A/270 & 271/WZB/Ah'bad/07 dated 23-1-07] and in the case of M/s. Micro Polyester Pvt. Ltd. v. C.C.E., Ahmedabad - 2007 (211) E.L.T. 297 (Tribunal) [Order Nos. A/265 to 267/WZB/Ah'bad/07 dated 23-1-2007. 6.1 I have carefully considered the submissions made by the learned DR and also perused records. 6.2 The Commissioner's (A....