TMI Blog2005 (11) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 penal action. The case was ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gister 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 contended that the issue involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... phold 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 certain cases. - Where any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 ordinary document, but a statutory document. 6. I have examined the case record and heard both sides. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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