2005 (11) TMI 128

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rs of Synthetic Filament Yarn - Polyester - Crimped availing Modvat credit under Rule 57A. 2. On verification of their balance sheet for the year 1995-96 the department noticed that the production and sales of finished goods are higher than what was recorded in statutory Central Excise records. A show cause notice was issued to them demanding the duty amount of Rs. 67,595/- besides contemplating .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... atutory records i.e. RG-1 register that the appellant had manufactured and cleared 1469.440 kgs. of texturised yarn without payment of CE duty leviable thereon. The facts of excess production and sale of polyester texturised yarn is admitted by them in their balance sheet but has not been reflected in CE statutory records. The fact has not even been denied by them. I find that the appellant conten .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oved goods. Accordingly, I uphold the demand of duty of Rs. 67,595/-." 3. The learned Advocate argues during the hearing that no statement was recorded by the investigating officer which would have otherwise defended them from these charges. 4. Learned Jt. C.D.R. refers to Section 36A relating to presumption as to documents which reads as under :- "SECTION 36A. Presumption as to documents in ce .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng, and in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to have been so executed or attested; (b)     admit the document in evidence, notwithstanding that it is not duly stamped, if such document is otherwise admissible in evidence." 5. He argues that what is relied upon is the balance sheet which is not an or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sed in the grounds of appeal nor before the lower authorities. As this point was never brought forward in the appeal before me, I am not inclined to go into these details, which in my opinion, are irrelevant here. 7. In the result, I uphold the impugned order of the Commissioner (Appeals) and reject the appeal. (Dictated & pronounced in the open Court)  
Case laws, Decisions, Judgement .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X