2015 (10) TMI 841

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..... ubmitted before the earlier Appellate authority and the documents submitted earlier holds good for the purpose of passing of the order in the present proceedings. It is also submitted that the invoices represent only the sale of parts and not computer system and therefore, demand of duty on trading goods cannot be sustained. In our considered view, the Commissioner (Appeals) should have examined t .....

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..... on behalf of the Appellant submits that they were manufacturing computer system as well as trading activity of parts of computers. He fairly submits that in earlier occasion, the Commissioner (Appeals) allowed their appeal to the extent of re-sale of the parts would not be dutiable. Revenue filed appeal before the Tribunal. By Order No. A/1814-1822/WZB/AHD/2006, dt.29.08.2006, the Tribunal passed .....

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..... ings. It is also submitted that the invoices represent only the sale of parts and not computer system and therefore, demand of duty on trading goods cannot be sustained. In our considered view, the Commissioner (Appeals) should have examined the documents of the trading goods. 6. In view of the above, we set aside the impugned order. The matter is remanded to the Commissioner (Appeals) to decid .....

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