https://www.taxtmi.com/caselaws?id=89792 The Appellate Tribunal CEGAT, MADRAS, ruled in favor of the appellants in a case concerning the manufacturing activities related to Computer Systems and the imposition of penalties. The Tribunal found that the appellants' actions did not constitute manufacturing but rather installation based on evidence such as invoices and installation records. Additionally, the Tribunal emphasized the burden of proof regarding duty payment and the lack of comprehensive documentation from both parties. As a result, the Tribunal set aside the duty demand, redemption fine, and penalty in favor of the appellants. en-us Tue, 30 Jun 1998 00:00:00 +0530 Thu, 29 Sep 2011 17:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89792 The Appellate Tribunal CEGAT, MADRAS, ruled in favor of the appellants in a case concerning the manufacturing activities related to Computer Systems and the imposition of penalties. The Tribunal found that the appellants' actions did not constitute manufacturing but rather installation based on evidence such as invoices and installation records. Additionally, the Tribunal emphasized the burden of proof regarding duty payment and the lack of comprehensive documentation from both parties. As a result, the Tribunal set aside the duty demand, redemption fine, and penalty in favor of the appellants. Case-Laws Central Excise Tue, 30 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89792