9911796707
TMI Blog2000 (12) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... ingh, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The above appeal arises out of the order of Commissioner of Central Excise, Pune who has confirmed a duty demand of Rs. 18,17,680/- on Computers and Components and accessories thereof manufactured by the appellants herein and cleared to various customers during the period from November, 1989 to 10th March, 1992 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e agreements entered into between the appellants and their customers that during the year 1989-92, they have manufactured and cleared products for various organisations such as scientific, educational or industrial organisations specifically and the products were manufactured according to the specific needs/requirements of concerned organisations. The goods supplied were thus the result of researc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any Central Excise licence or followed any Central Excise procedure until 1992 when they filed a classification list claiming effective rate of 15% in respect of clearances for commercial purposes and nil rate in respect of clearances for R D purposes under Notification No. 167/71-C.E. They have also not been able to show that they were under any bona fide belief that the goods produced by them we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty demand. Penalty upon the appellants is warranted in view of the deliberate contravention of the Act and the Rules by non-payment of duty on the goods. However, having regard to the totality of the facts and circumstances including the fact that the appellants are a Government organisation set up by the Department of Electronics, we reduce the penalty to Rs. 25,000/-. The appeal is thus part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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