2008 (7) TMI 817

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..... pondent. [Order per : M. Veeraiyan, Member (T)]. These two appeals, one by the party and the other by the Department, are against the Commissioner s (Appeals) Order dated 10-6-04. 2. Heard both sides. 3. Ld. Advocate on behalf of the party, M/s. C. Base Computronics submits that they are purchasing computer parts as well as fully manufactured computers and selling the same to various .....

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..... lly on the presumption that the assessee herein has assembled the computers and sold them. No reliable evidence has been shown to us to come to this conclusion. 6. The appeal by the party is to be allowed. As we are allowing the appeal by the party, the appeal of the Department for imposition of mandatory penalty is without any merit and the same is rejected. The appeals are disposed of as above .....

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