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2017 (5) TMI 1532 - AT - Central ExciseManufacturer or trader - appellant's plea was that it was the trader of the computer parts, Revenue discarded such plea on the basis of oral evidence of the partner as well as the engineer of the appellant firm who stated that the appellant was engaged in the manufacture of computer - Held that: - Evidence gathered by the Revenue from the partners of the appellant as well as the engineer of the appellant and the buyers of the computer supplied by appellant unerringly proved that the appellant was engaged in manufacture of computer without being the trader of the said goods - appeal dismissed - decided against appellant.
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