2009 (7) TMI 333

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..... - has also been imposed. - The finding that no depreciation would be available to the appellants since the 20 nos. of computers were not used in or in relation to manufacture is based upon the fact that the Range Officer vide letter dated 25-6-1998 has clearly reported that 35 computers were in use in the appellant’s factory and 20 nos. were kept in stores. This leads to the automatic conclusion t .....

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..... r: Jyoti Balasundaram, Vice-President]. - Duty demand of Rs. 37,107/- has been confirmed against the appellants herein on clandestine removal of 20 nos. of computers which were not used in or in relation to the manufacture of final products. A penalty of Rs. 40,000/- has also been imposed. 2. The appellants have filed written submissions which we have perused; we have also heard learned SDR and .....

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..... 25-6-1998. Therefore, no ground has been made out by the appellants for setting aside the duty demand which we accordingly uphold. However, we set aside the penalty imposed upon them as we note that the Development Officer, MEPZ has granted permission for removal of goods vide letter dated 15-1-1998 subject to the condition of adherence to value-addition stipulated in their letter of permission is .....

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