https://www.taxtmi.com/caselaws?id=339914 Mere assembly or sale-related activity, without proof of manufacture at the business premises, cannot sustain central excise duty or consequential penalties. The demand was based on an allegation that the appellants were assembling computers, but the record referred only to sale of computer systems and computer sets, which did not establish manufacture. As the basic allegation of manufacture failed, the foundation for both duty and penalty disappeared. The original and appellate orders were therefore set aside, and the appeals were allowed. en-us Thu, 12 Jan 2017 00:00:00 +0530 Thu, 09 Mar 2017 10:33:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339914 Mere assembly or sale-related activity, without proof of manufacture at the business premises, cannot sustain central excise duty or consequential penalties. The demand was based on an allegation that the appellants were assembling computers, but the record referred only to sale of computer systems and computer sets, which did not establish manufacture. As the basic allegation of manufacture failed, the foundation for both duty and penalty disappeared. The original and appellate orders were therefore set aside, and the appeals were allowed. Case-Laws Central Excise Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339914