https://www.taxtmi.com/caselaws?id=124738 The Appellate Tribunal CESTAT, New Delhi, allowed the appeal by the party against the Commissioner's Order, rejecting the Department's appeal for a mandatory penalty imposition. The judgment resolved the duty demand issue on the assembly and sale of computers without concrete evidence of manufacturing activity. The lack of reliable evidence supporting the presumption of computer assembly led to ruling in favor of the party. en-us Tue, 29 Jul 2008 00:00:00 +0530 Thu, 04 Oct 2012 18:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124738 The Appellate Tribunal CESTAT, New Delhi, allowed the appeal by the party against the Commissioner's Order, rejecting the Department's appeal for a mandatory penalty imposition. The judgment resolved the duty demand issue on the assembly and sale of computers without concrete evidence of manufacturing activity. The lack of reliable evidence supporting the presumption of computer assembly led to ruling in favor of the party. Case-Laws Central Excise Tue, 29 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124738