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M/s H.B. Electronics and others Versus Commissioner, Central Excise & Service Tax, Rajkot

2015 (10) TMI 841 - CESTAT AHMEDABAD

Duty demand - value of Trading goods clubbed into the demand - assessee was manufacturing computer system as well as trading activity of parts of computers. - Held that:- Advocate appeared before the Commissioner (Appeals) and requested that whatever .....

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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. - we set aside the impugned order. The matter is rema .....

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er : Shri P.V. Sheth, Advocate For the Respondent : Shri T.K. Sikdar, Authorised Representative ORDER Per: P.K. Das This is a second round of litigation before the Tribunal. 2. After hearing both the sides and on perusal of the records, we find that .....

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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 Tribun .....

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he impugned order, the Commissioner (Appeals) disposed of the appeal with certain direction. The main contention of the learned Advocate is that the value of the trading goods also clubbed with the value of computer system. He submits that the Commis .....

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