1999 (10) TMI 149

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..... jja 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 did not pass any orders and o .....

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..... ion 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 discussed by the adjudicating aut .....

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..... on. 4. We consider that once a point has been raised which had been duly noted by him, it was in the interest of justice that a finding thereon should have been recorded. Thus, without going into the merits of the case, we remand these cases to the jurisdictional Commissioner of Central Excise (Appeals) who will also deal with the other aspects of the matter including amounts of penalty, fines e .....

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