9911796707
TMI Blog1999 (10) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 made out on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. 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 is that when the truck was int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 and not the cut fabrics. We find that the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments were before the adjudicating authority. As all these documents were before the adjudicating authority and he had the benefit of the same, at this late stage, we do not agree with his request for remand of the matter. 6. Keeping in view the facts and circumstances of the case, we find no material on record to disturb the findings of fact of the adjudicating authority. No legal issue is inv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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