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Midas Business Machines Pvt. Ltd., Sunil Nagrani Versus Commissioner of Central Excise Mumbai-V

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. - On limitation, we find that appell .....

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ri 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 ground that they have evaded Central Excise .....

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e 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 submission that in these appeals, the main ap .....

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