1999 (7) TMI 152

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..... s. Hansa Electronics (I) Pvt. Ltd. the matter relates to the manufacture of Central Processing Unit (CPU) without excise licence, removal without payment of Central Excise duty and without complying with the Central Excise formalities. Intelligence was collected that M/s. Hansa Electronics (I) Pvt. Ltd. (hereafter referred to M/s. Hansa) were engaged in the manufacture of CPUs and were affixing th .....

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..... ditional Collector Central Excise imposed a penalty of Rs. 1 lakh on M/s. Hansa. A redemption fine of Rs. 2,96,820/- was also imposed. Penalties were also imposed on M/s. Nelco Electronics Electricals Ltd. and M/s. Peico Electronics Electricals Ltd. The appeal filed by M/s. Nelco Electronics Electricals Ltd. had already been dismissed by the Tribunal under Final Order No. E/1738/98-B1, dated .....

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..... y classifiable excisable commodity than the parts like windchester drives, floppy disc drives, circuit boards, power transformers and other pressed components. The appellants plea that they had used the screw driver technology in assembling the CPU had been rightly rejected by the adjudicating authority. It was held that there was no doubt that the activity undertaken by the appellants was a manu .....

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