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2016 (8) TMI 429 - CESTAT AHMEDABADRestoration of appeal – 100% EOU – imported without payment of duty for manufacture – cleared manufactured product without payment of duty - investigation – demand –appeal - non-compliance with direction of pre-deposit – appeal dismissed for non-prosecution – Held that: - the appellant admitted the clearance of goods without payment of duty. Affidavit – belated unsubstantiated explanation of the appellant – Held that: - It is a cardinal principle of evidence that the facts admitted need not be proved. In the present case, the Director of the appellant, responding to the investigation of the DGCEI officers about the imported raw material, not only accepted the clearance of the imported fabrics without payment of duty to one Shri Iqbalbhai before the panchas but also reiterated the said fact in his subsequent statements collected on 20.10.2000 and 20.8.2001.These statement are never retracted in clear terms. Therefore, the allegation that the statements were obtained under duress is also not substantiated.
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