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TMI Blog1998 (6) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... Ashtana, Member (J)]. These are two appeals against Order-in-Original No. 42/95, dated 18-12-1995 passed by Commissioner of Central Excise in terms of CEGAT s remand Order No. 202/94, dated 24-8-1994 and wherein the duty demand for Rs. 4,23,672/- and penalty of Rs. 10,000/- on Shri B.J. Bhasin has been confirmed as well as 10 Computer Systems confiscated and allowed on redemption fine of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that this does not amount to manufacture. 4. Ld. JDR stresses that as per evidence on record what was purchased and received were parts; that is why they had to be installed; and since appellants have not been able to produce evidence of duty payment thereon by PCL, therefore duty has been correctly demanded. 5. We have carefully considered the arguments on both sides. We have also examined t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eyboard. This is necessary to protect from damage during transport. However, by no stretch of imagination can such SKD delivery be held to mean that only parts/components were delivered and not systems themselves. In fact, this technological necessity further makes it imperative for the seller s Engineer to install it at Customer s site. While doing so he checks the appropriateness of the site (e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shows that 6 computer systems with specific Sr. Nos. were installed and delivered on a single day by a single person, i.e. on 3-9-1988. Obviously, one person cannot manufacture (assemble) 6 computer systems on one day and that too at the customer s site. We further find that the impugned order-in-original has not considered these evidences in detail. 7. It is also alleged that the appellants cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded once already, we feel it would be further delaying justice, if we remand it again for a 100% verification of facts in the light of the above observtions. We also take note that this matter is already ten years old. Therefore, in the interests of justice, we accept these 2 evidences as representing the full transactions of 32 sets. 9. In view of the aforesaid findings, and taking all the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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