9911796707
TMI Blog2001 (7) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... Jeet Ram Kait, Member (T)]. This appeal filed by the appellants against the Order-in-Original No. 7/97, dt. 12-2-97 passed by the Commissioner of Central Excise, Madurai confirming the demand of duty Rs. 93,264.63ps. on the ground that manufacture has taken place in the premises of the appellant. He also imposed penalty of Rs. 5,000/- under Rule 173Q of the Central Excise Rules, 1944. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arged. The Commissioner has accepted that various components were purchased from computer software dealers and they have been assembled into computer at their computer lab and further these computers are being used for imparting training in computer software to their students. In view of the fact that these impugned goods are exempted vide Notification No. 167/71-C.E., dt. 11-9-71 as amended, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Commissioner which has been extracted supra, no duty is leviable on them. However, since they had not brought to the notice of the Department the manufacture of computer, they are liable for penalty under Rule 173Q of the Central Excise Rules, 1944. The order confirming the duty of Rs. 93,264.63 ps. is therefore set aside. However, since the penalty is imposable under Rule 173Q of the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
