https://www.taxtmi.com/caselaws?id=93675 Assembling computers from brought-out parts was treated as manufacture, so duty was upheld on that basis. The Tribunal applied its earlier view that assembling a data processing unit from duty-paid parts amounts to manufacture, and the assessee's challenge to duty failed. Penalty under Rule 209A against the director was not sustained because the record did not show mala fide intent or conscious involvement in evasion. Confiscation of the computer bought by the third appellant, and the related redemption fine, were also set aside because there was no material showing intent to evade duty. The result was partial relief for the appellants. en-us Tue, 11 Apr 2000 00:00:00 +0530 Wed, 16 Nov 2011 11:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93675 Assembling computers from brought-out parts was treated as manufacture, so duty was upheld on that basis. The Tribunal applied its earlier view that assembling a data processing unit from duty-paid parts amounts to manufacture, and the assessee's challenge to duty failed. Penalty under Rule 209A against the director was not sustained because the record did not show mala fide intent or conscious involvement in evasion. Confiscation of the computer bought by the third appellant, and the related redemption fine, were also set aside because there was no material showing intent to evade duty. The result was partial relief for the appellants. Case-Laws Central Excise Tue, 11 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93675