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<h1>Tribunal allows appeal due to lack of evidence of excise rule violation. Purchase documents support computer upgrade defense.</h1> The appeal was allowed by the Tribunal as there was insufficient evidence to prove the computers were manufactured in violation of excise rules. The ... Demand - Manufacture The appeal challenged a demand for duty, redemption fine, and penalty on grounds of manufacturing computers in violation of excise rules. The issue was whether the computers were assembled or upgraded. The appellant argued they upgraded old computers, supported by purchase documents. The Tribunal found insufficient evidence to support the allegation of manufacturing, thus allowed the appeal.