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TMI Blog2009 (6) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... rics lying in the factory, it was revealed that the appellant had cleared cotton fabrics and MMF fabrics without payment of Central Excise Duty of Rs. 17,906/-. The appellants admitted the said clearance and debited the duty vide PLA on 19-10-91 itself. 2. Scrutiny of various records seized from the appellant's premises gave enough reasons to the Central Excise Officers to entertain a belief that they were clearing 100% polyester fabric or Tex X Tex MMF under various trade/brand name under the guise of blended cotton fabrics. In-as-much as the duty on the blended cotton fabrics was on the lower side, the appellants were reflecting the fabrics in the invoices as cotton fabrics whereas the same were 100% polyester. It was also seen that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent appeal. 5. I have heard learned advocate, Shri Hardik Modh, appearing for the appellant and learned SDR, Shri Sameer Chitkara appearing for the Revenue. 6. The charges against the appellant are that they have cleared 100% polyester fabric under the guise of cotton fabrics. Such charges are based upon the statements recorded from merchant-manufacturer as also by the demand from the dealers of the fabrics. All the dealers in their statements have held that particular brand names like Campa-Tex, Crante, Coteray etc. are brand names of 100% polyester fabrics and they have received the same. The appellant's only contention at this point is that whereas there were around 51 dealers, only the statements of 8 or 10 dealers have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods as cotton fabrics, has been found to be loaded with manmade fabrics on chemical test. As such I find no merits in the appellant's contention. 8. A part of the demand stands confirmed in respect of clearances made to M/s. Top Stitch Apparels (P) Ltd., Bangalore. The appellants have adopted the same modus operandi in the present case also. The executive of M/s. Top Stitch Apparels (P) Ltd., Shri Ravindra Madhukar, denied that the signatures appearing in the declaration filed by the appellant on behalf of M/s. Top Stitch Apparels (P) Ltd. were his signatures. During the course of adjudication the said Shri Ravindra showed his signatures, and the same on visual examination were found to be distinctly different from the signat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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