2002 (11) TMI 500 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai heard an appeal against the Commissioner's order demanding duty on computer systems manufactured by Compusoft and National Control Systems, imposing penalties on the firms and partners. The appellant argued against penalties, citing conflicting decisions on whether assembling data processing systems amounts to manufacture. The Tribunal set aside the penalties, noting the contradictory views and the inability to impose penalties on both the firm and its partners simultaneously. The appeals were allowed in part.