9911796707
TMI Blog2000 (1) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... nd one computer system and granted an option to the appellants to redeem the goods on payment of redemption fine of Rs. 50,000,00. Penalty of Rs. 10,000.00 was imposed on M/s. Data Tech. Corporation and of Rs. 5,000.00 on Shri Deepak K. Daryani. 2. Brief facts of the case are that the premises of M/s. Data Tech. Corporation was visited by the Central Excise officers on 17-8-89 and it was found that the appellants were engaged in the manufacture of computer systems without taking any license and they were clearing the same without payment of duty. Two CPUs and one computer system were seized under the reasonable belief that these goods were liable to confiscation. From the verification of the record, it was found that the appellants during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ples of natural justice. He submits that the appellants made a request to cross-examine the witnesses and also demanded the copies of the documents seized from the appellants' premises. This request was not acceded to by the adjudicating authority and the impugned order was passed without affording an opportunity of cross-examination and without supplying the documents. He, further, submits that there is no evidence on record for imposition of penalty under Rule 209A of the Central Excise Rules. He, therefore, prays that the appeals be allowed. 4. Ld. D.R., appearing on behalf of the Revenue, submits that at the time of visit of the excise officers on 17-8-1989, the statement of Shri Shaji Thomas, who was working as an Engineer with the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of computer systems. The appellants are not disputing that the assembling of computer systems amounts to manufacture. 7. At the time of visit of the premises of the appellants, the statement of Sh. Shaji Thomas, who was working as an Engineer with M/s. Data Tech. Corporation was recorded under Sec. l4 of the Cantrai Excise Act and in his statement he submitted that all the work including assembling of computers are done by Shri Deepak K. Daryani personally. The statement of Shri Deepak K. Daryani was also recorded on the same day and in his statement he admitted that computers were assembled at their premises. 8. The contention of the appellants is that these statements were, later on, retracted by Shri Shaji and Shri Deepak K. Dary ..... X X X X Extracts X X X X X X X X Extracts X X X X
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