2003 (12) TMI 548

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..... T)]. Following investigation carried out by the department, notice was issued to Compu Shop proposing to demand duty upon computers alleged to have been manufactured by it in its premises at Panchim, Goa between April, 1993 to October, 1994. The assesses took the stand that it did not manufacture the computers and there was no evidence to show that it had manufactured them. The Deputy Collec .....

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..... was the appellant s contention that it was trading in computers. The onus, which was clearly upon the department to show that any manufacture took place, has not been discharged. The Commissioner s view that it was up to the appellant to prove that it has not manufactured any goods is clearly not acceptable. In the total absence of evidence that the appellant manufactured computers, the departmen .....

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