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2016 (11) TMI 312 - CESTAT MUMBAI

2016 (11) TMI 312 - CESTAT MUMBAI - TMI - Manufacture - computer system assembled at the site of their clients from bought out items - limitation - penalty under Section 11AC - Held that:- On perusal of the records, we find that the demands raised with interest are in respect of the computer systems assembled at the site of customers. This activity is held as manufacturing by the Apex Court. On merits, the argument of the appellants is unacceptable to us that is not manufacturing computer system .....

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and Shri C J Mathew, Member (Technical) Shri S. P. Sheth, Advocate for the appellant Shri H.H. Dixit, Asstt. Commissioner (AR) for the respondent Per: M V Ravindran: These appeals are directed against Order-in-Original No: 233/11/Commr./V/2005 dated 27/05/2005 passed by the Commissioner of Central Excise, Mumbai - V. 2. Heard both sides and perused the records. 3. On perusal of records, we find that the issue that falls for consideration is regarding demand of duty on the main appellant on the g .....

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nd penalty of ₹ 1,50,000/- under Rule 173Q of the Central Excise Act 1944. 4. Learned Counsel appearing on behalf of the appellants submits that against the very same order-in-original Revenue was also in appeal before the Tribunal in appeal number E/1380/2006 for enhancement of penalty which was disposed of by final order No. A/432/14 dated 13/02/2004. He points out that Revenue s appeal was rejected by the bench upholding the penalties imposed by the adjudicating authority. It is his sub .....

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t, suppression of fact or contravention of the provisions of the Act or Rules with intent to evade payment of duty. It is his submission that the entire demand is hit by limitation. 5. Learned Departmental Representative reiterates the findings of the lower authorities. 6. On perusal of the records, we find that the demands raised with interest are in respect of the computer systems assembled at the site of customers. This activity is held as manufacturing by the Apex Court. On merits, the argum .....

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