TMI Blog1998 (9) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : Jyoti Balasundaram, Member (J)]. For reasons recorded below, we dispense with the requirement of pre-deposit of duty and penalty and proceed to dispose of the appeals themselves. 2. In these cases which arise out of the order passed by the Commissioner of Central Excise, Delhi, a duty demand of Rs. 47,84,216/- has been confirmed on the first applicant company viz M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activity and representing inter alia supply of software and peripheral devices. (c) a demand of Rs. 18,26,751/- has been confirmed on parts of computers alleged to have been manufactured by the appellant company, rejecting their defence that parts were cleared by them as trading activity. (d) demand of Rs. 1,84,702/- has been confirmed by inclusion of warranty charges in the assessabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in their factory and for this purpose, the appellants required to be supplied copies of the orders placed on it by the customers and all the invoices raised from the Sales office, which documents were resumed by the department and copies not made available prior to the passing of the impugned order. Further, in order to prove that what the appellant company sold to the customers is exactly the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Adjudicating authority has held that addition of peripherals and software to basic computers manufactured by the appellant company after matching compatibility amounts to manufacture, attracting levy of duty and therefore, it becomes all the more necessary for the appellant company to establish with reference to the documents such as invoices, etc. that what was bought out by them and add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon him nor was the show cause notice served upon him, is accepted, having regard to the fact that the show cause notice on record only shows M/s. Crescent Computers as the noticee and also noting that the department has not been able to controvert this submission. Accordingly, we set aside the penalty imposed upon the second appellant and allow E/A No. 2326/98-A. - - TaxTMI - TMITax - Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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