1999 (10) TMI 384

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..... [Order per : V.K. Asthana, Member (T)]. -  To hear this appeal, the appellants are required to pre-deposit an amount of Rs. 12,150/- and Rs. 500. The demand for interest confirmed has not yet been quantified. The issue involves the question of whether one bought out peripheral namely the Control system supplied by the appellants to a School would be liable to be considered as an integral par .....

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..... dently without this bought out item and therefore the said item is not an essential part of the computer system manufactured and supplied by them. He explains that the entire system supplied consists of one computer system and its network to a number of other monitors and keyboards acting as a dumb terminals in the school's computer laboratory for imparting education to the students. The role play .....

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..... ning of the computer system. Ld. Consultant submits that as against this, the order impugned merely states in one sentence that the said control system, in the opinion of Ld. Commissioner, is an essential item. However, no reasons to come to that conclusion have been adduced therein. He, therefore submits that since the matter lies on a short compass, the appeal itself may be decided on merits. 4 .....

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..... output on the Personal Computer's monitor to a number of other monitors in the classroom and also to enable receipt of the inputs given on the various key-boards by the students into the main system. The role thus played is one of a crude network controller facilitating the connectivity between a number of monitors and key-boards being used as dumb terminals with the Personal Computer system manuf .....

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..... riod of dispute in this case is much prior to it being sometime in 1994. We have considered this plea also and find that time and again this Tribunal has held that Section 11AB cannot be invoked with retrospective effect. Therefore, the Order-in-Appeal impugned is also modified to this effect. Since the actual duty payable on the computer system itself needs to be verified, the matter is remanded .....

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