https://www.taxtmi.com/caselaws?id=120167 The tribunal ruled in favor of the appellant, setting aside the demand and penalties imposed for clearing computers without duty payment. The appellant, engaged in trading computers and parts, provided evidence of purchasing from various suppliers and refuted claims of manufacturing. Despite revenue's doubts and discrepancies in invoices, the confirmation from a supplier and lack of tangible evidence of manufacturing led the tribunal to find the demand and penalties unsustainable. The appeals were allowed, and the earlier decision was overturned. en-us Tue, 17 Oct 2006 00:00:00 +0530 Tue, 17 Jul 2012 13:11:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120167 The tribunal ruled in favor of the appellant, setting aside the demand and penalties imposed for clearing computers without duty payment. The appellant, engaged in trading computers and parts, provided evidence of purchasing from various suppliers and refuted claims of manufacturing. Despite revenue's doubts and discrepancies in invoices, the confirmation from a supplier and lack of tangible evidence of manufacturing led the tribunal to find the demand and penalties unsustainable. The appeals were allowed, and the earlier decision was overturned. Case-Laws Central Excise Tue, 17 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120167