2005 (11) TMI 128

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....xturisers Pvt. Ltd., are manufacturers 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 ....

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....idences from the balance sheet and CE statutory 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 b....

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..... 67,595/- leviable on clandestinely removed 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 :- "....

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....any particular person, is in that person's handwriting, 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 wha....