2007 (1) TMI 323

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..... Respondent. [Order]. - When the case was called, none appeared on behalf of the respondents. The notice sent to the respondents was received back with the postal remark "unit is closed". 2. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that the respondents are not manufacturers of computers and relying u .....

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..... y memo prepared at the time of search also showed the complete computers and other peripherals. The Commissioner (Appeals) after going through the evidence produced by the respondents, gave a finding that the invoices, bills showed that the respondents were dealers of computers and peripherals and are selling the same in packed condition as they were receiving from the original manufacturer. In vi .....

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