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1999 (10) TMI 149

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....spondents. [Order per : Lajja Ram, Member (T)]. -  In these appeals filed by M/s. Immuanual Poly Bag and others the matter relates to the classification of high density polyethylene strips. The allegations of suppression of production and clandestine manufacture of the tapes had also been levelled. With regard to the classification, the Collector of Central Excise who adjudicated the matter....

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....he basis of their earlier declaration he had confirmed the classification under sub-heading No. 5406.90. With regard to the allegation of suppression of input material and the clandestine removal of the finished goods, HDPE tapes she submitted that the appellants had adduced evidence that there is no suppression and clandestine removal but all the evidence put- forth by the appellants had not been....