TMI Blog2006 (10) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. The appellant filed these appeals against the common impugned order. In this case the demand is confirmed and penalty was imposed on the ground that M/s. Hardware General Suppliers(appellant) manufactured the computer and cleared without payment of duty. 2. The contention of the appellant is that they ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove mentioned firms. 3. The contention of the revenue is that on enquiry only one supplier was found i.e. M/s. Broadway Computers. Others were not found at a given address, therefore, the appellants defence that they have purchased the computers from various suppliers without any evidence. Even in the case of Broadway Computers, there are two invoices showing the same No. one is regarding compu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r i.e. M/s. Broadway Computers which was found at the given address has specifically written to the Supdt. of Central Excise that they had supplied computers to the appellant and the computers were assembled at their place and they were not paying any Central Excise Duty. Further we find that at the appellant s premises, there was nothing found which shows that they were engaged in assembling of c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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