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TMI Blog2017 (5) TMI 1532X X X X Extracts X X X X X X X X Extracts X X X X ..... computer - Held that: - Evidence gathered by the Revenue from the partners of the appellant as well as the engineer of the appellant and the buyers of the computer supplied by appellant unerringly proved that the appellant was engaged in manufacture of computer without being the trader of the said goods - appeal dismissed - decided against appellant. - Appeal No. E/2257/06 - - - Dated:- 30-5-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngaged in manufacture. 3. Revenue also pleads that when enquiries were made from buyers, they replied that they had purchased computers from the appellant. Therefore, the authority below has passed proper order holding that appellant was a manufacturer and liable to pay excise duty of ₹ 15,78,945.30 with consequences of law followed. 4. Heard Revenue as well as perused the records. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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