https://www.taxtmi.com/caselaws?id=351 The Tribunal ruled in favor of the Revenue, determining that assembling computers from bought out parts constitutes manufacture under the Central Excise Act, 1944. The excessive penalty imposed on the respondent was reduced, but the penalty on Mr. P.K. Satapathy was upheld, highlighting a distinction in penalty treatment between the company and the individual. The Tribunal set aside the Commissioner's order and allowed the Revenue's appeal based on established legal precedents confirming that such assembling amounts to manufacture. en-us Tue, 20 Dec 2005 00:00:00 +0530 Sun, 13 Apr 2008 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351 The Tribunal ruled in favor of the Revenue, determining that assembling computers from bought out parts constitutes manufacture under the Central Excise Act, 1944. The excessive penalty imposed on the respondent was reduced, but the penalty on Mr. P.K. Satapathy was upheld, highlighting a distinction in penalty treatment between the company and the individual. The Tribunal set aside the Commissioner's order and allowed the Revenue's appeal based on established legal precedents confirming that such assembling amounts to manufacture. Case-Laws Central Excise Tue, 20 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351