2005 (2) TMI 654

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....ellant. Shri S.V. Parelkar, DR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  The appellants, M/s. Peninsula Polymers (now Terumo Penpol) Ltd., Trivandrum, are manufacturers of Blood Bags falling under Sub-heading No. 9018.00 of the Schedule to the Central Excise Tariff Act, 1985. The rate of Central Excise duty on the above product prior to the Budget 1998 was 5% ad....

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.... 2. In pursuance of the show cause notice, adjudication proceedings were conducted. The lower authority demanded Rs. 1,95,246/- and the same was confirmed by the Commissioner (Appeals). Hence this appeal. 3. Heard both sides. 4. The short issue for determination is whether duty can be demanded on the goods found in a godown of the appellants which were clearly identified as du....