https://www.taxtmi.com/caselaws?id=107110 Penalty was held unsustainable where the Tribunal noted conflicting earlier views on whether assembling units of a data processing system amounted to manufacture, and it declined to decide that issue. The Tribunal further observed that penalty could not be imposed simultaneously on a partnership firm and its partners. On that basis, the penalties imposed on the appellants were set aside. en-us Mon, 11 Nov 2002 00:00:00 +0530 Sat, 17 Mar 2012 16:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107110 Penalty was held unsustainable where the Tribunal noted conflicting earlier views on whether assembling units of a data processing system amounted to manufacture, and it declined to decide that issue. The Tribunal further observed that penalty could not be imposed simultaneously on a partnership firm and its partners. On that basis, the penalties imposed on the appellants were set aside. Case-Laws Central Excise Mon, 11 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107110