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2005 (1) TMI 304

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..... dated 10-4-2003 passed by the Commissioner of Central Excise (Appeals), Hyderabad. In the impugned order, the Commissioner (Appeals) reduced the original duty demand of Rs. 4,51,695/- to Rs. 21,000/-. She upheld the seizure of two computers valued at Rs. 55,000/- seized from the appellants premises and also the redemption fine of Rs. 10,000/-. Penalty on the Managing Director has been reduced fro .....

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..... ers referred to at Sl. Nos. 17 18 of Annexure to show cause notice. In view of this, he said that there is no justification for confiscation of the computer parts. He also produced copies of the invoices before the Bench showing that these parts are purchased from outside. He requested for a lenient view and allow the appeal. 4. Shri R.V. Ramakrishnappa JDR reiterated the points in the Commiss .....

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