9911796707
TMI Blog1999 (10) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 part of the Person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght 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 played by the said disputed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stem. 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. Ld. D.R. reiterates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onitor 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 manufactured and supplied by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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 for this purpose alone to the origi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
