TMI Blog2000 (4) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants made a request to decide the appeals on merits. These appeals are filed by M/s. Sheth Computers Pvt. Ltd., Shri Rajesh Rasiklal Sheth and Shri Lachhman Das Company against the common Order-in-Original dated 26-9-1991 passed by the Collector of Central Excise. In the impugned order duty was confirmed on M/s. Sheth Computer Services P. Ltd. and penalty was imposed on Shri Rajesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had purchased one Computer from M/s. Sheth Computer Services Pvt. Ltd. and they had no knowledge that the Computer was cleared without payment of duty. Therefore, the computer purchased by them is not liable for confiscation. 5. We find that the Tribunal in the case of Hansa Electronics (I) Pvt. Ltd. v. Commissioner of Central Excise, Mumbai-I [1999 (113) E.L.T. 472 (Tri.) = 1999 (35) RLT 23 (C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal filed by M/s. Lachhman Das Co. the contention of the appellants is that they had purchased one Computer from M/s. Sheth Computers and they had no knowledge that the computer was cleared without payment of duty and they had no intention to evade payment of duty, therefore, we find that the confiscation of that computer is not justified. Therefore, the redemption fine of Rs. 35,000/- impo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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