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TMI Blog2013 (9) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-2010. Since then, the appeal has been listed for hearing for about 15 times and most of the times the appellant sought adjournment for one reason or the other. The case came up for hearing on 5-9-2013 when once again the counsel for the appellant sought adjournment and the request was granted as a last chance and the case was listed for hearing today. None represented the appellant. Since the matter is very old and several opportunities were granted which have not been made use of by the appellant, we take up the appeal for consideration and disposal. 3. The appellant M/s. Umesha Textiles Pvt. Ltd. is a texturiser of polyester yarn (PTY) from non-texturised yarn (POY). Intelligence received by the Anti-evasion Directorate revealed e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry belonging to the appellant under the provisions of Rule 173Q(2) of the said Rules. The said notice was adjudicated by the impugned order and the duty demands were confirmed and an amount of Rs. 28,33,303/- paid by the appellant during the stage of investigation was appropriated. A penalty of Rs. 40 lakhs was imposed on the appellant under Rule 173Q(1) and the land, building, plant and machinery of the appellant was confiscated with an option to redeem the same on a payment of Rs. 5 lakhs. Penalties of Rs. 2 lakhs each was imposed on the Directors of the appellant firm under Rule 209A of the said Rules. Aggrieved of the same, the appellant is before us. 4. In their appeal memorandum, it has been urged that the finding of the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be set aside. 5. The ld. Addl. Commissioner (AR) appearing for the Revenue on the other hand reiterates the findings of the adjudicating authority. He submits that the sale of 39107 kgs. of POY by Hind Silk Mills to the appellant is evidenced by the receipts in the material inwards register. M/s. Hind Silk Mills have also confirmed the sale of the said quantity of POY to the appellant. However, they did not account for these purchases in their books of account and the Director of the appellant firm has admitted to this. Similarly the sale of 14353 kgs of POY has been confirmed by M/s. Reliance Industries Ltd. which again has not been entered in the Form IV Register of the appellant. Similarly a quantity of 17190 kgs of POY were fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance without payment of duty is clearly established and supported by the relevant records and statements. Therefore, the appellant's contentions to the contrary is liable to be rejected. 6.2 As regards the second allegation pertaining to 13,931.086 kgs. of POY received from M/s. Reliance Industries, the said procurement has been confirmed by the supplier vide letter dated 6-9-1994. However, the receipt of the said material has not been accounted for in the Form IV register or in the RG 23A Part I & II register. The stock was also not found during physical checks. Shri Arun Bhartia in his statement dated 12-12-1994 has admitted to receipt of 14353 kgs. from M/s. Reliance Industries and texturising the same and clearance without en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e adjudicating authority. 6.4 From the foregoing, it is clearly seen that suppression of production and clandestine removal of goods stand clearly established from the records and the statements of the appellant's officials and directors. It is a well settled position in law that admitted facts need not be proved. The decision of the Hon'ble Madras High Court in the case of Asst. Collector of Customs v. Govindasamy Raghupathy [1998 (98) E.L.T. 50 (Mad.)] refers. There is also no retraction of any of the statements. Statements recorded under Section 14 of the Central Excise Act, 1944 is a valid piece of evidence under Section 25 of the Evidence Act as held by the Hon'ble Apex Court in the case of Romesh Chandra Mehta v. State of West B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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