1999 (10) TMI 223

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.... Consultant, for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the Order-in-Original dated March, 1992 passed by the Collector of Central Excise, Aurangabad is under challenge. The matter relates to the evasion of central excise duty in respect of HDPE sacks, which were said to have been removed under the garb of HDPE cut fabrics. The case was ma....

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....substantiated grounds. 2.  We have heard Shri R.S. Sangia, JDR and Shri N.K. Neve, Consultant. We have gone through the facts on record and have considered the submissions made by both the sides. 3.  The preventive checks were exercised on 19-2-1990 and the show cause notice was issued in the year 1992. The case was adjudicated in the year 1993. The main ground taken by the Revenue....

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....he duty had been demanded after clubbing the clearances. The ld. Consultant agreed that the respondents have not filed any appeal against this order and to that extent they had admitted the liability in this regard. 5.  Shri R.S. Sangia, JDR briefly submitted that there are a number of documents which indicate that what the appellants were manufacturing and clearing were the stitched bags ....