2002 (5) TMI 358

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..... sha, President]. The appeal is at the instance of the assessee. Challenge is against the demand of Rs. 9,035/- towards duty and Rs. 17,375/- as redemption fine along with imposition of penalty of Rs. 1,000/- on the ground that the assessee had been engaged in manufacture of computers contravening the provisions of Rules 9(1), 43, 44, 45, 51A, 52, 52A, 53, 54, 55, 173B, 173C, 173F, 173Q and 2 .....

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..... or the reason that in Paragraph 2 of their statement the assessee had mentioned that all the 7 computers were purchased on different dates in second-hand and used condition. But as per the documents produced the purchase is under two Bills. We do not think that this is a sufficient reason to reject the materials produced by the assessee in support of its contention. Revenue has no case that it had .....

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