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<h1>Appellate Tribunal rules on penalties for computer system manufacturing</h1> The Appellate Tribunal CEGAT, Mumbai allowed the appeals in part concerning penalties imposed on Compusoft and National Control Systems for manufacturing ... Penalty The Appellate Tribunal CEGAT, Mumbai ruled on penalties imposed on Compusoft and National Control Systems for manufacturing computer systems. The Tribunal noted conflicting decisions on whether the activity constituted manufacture. Due to the contradictory views and the inability to impose penalties on both the firm and its partners, the penalties were set aside. Appeals allowed in part.