2001 (1) TMI 314

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....pellants. Shri A.K. Jain, DR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. -  By the impugned order, the Commissioner of Central Excise & Customs, Aurangabad confirmed the demand of Rs. 98,899/- and Rs. 25,21,385/- and imposed penalty of Rs. 5 lakhs on the applicants M/s. Leeds Kem. Penalties have been levied on other co-noticees under Rule 209A of the Central Excis....

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.... appeal No. E/805/94 & E/836/95-C, the appeals themselves were taken up for disposal after waiving pre-deposit and with the consent of both the sides. 4. The appellants were engaged in the manufacture of 'plantozyme'. The appellants claimed that the product comes within Sub-heading 31.01 of the Central Excise Tariff Act i.e. animal or vegetable fertilisers, whether or not mixed together or....