1999 (7) TMI 152

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....spondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Hansa Electronics (I) Pvt. Ltd. the matter relates to the manufacture of Central Processing Unit (CPU) without excise licence, removal without payment of Central Excise duty and without complying with the Central Excise formalities. Intelligence was collected that M/s. Hansa Electronics (I) Pvt. Ltd. (hereaft....

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.....50 before adjudication order. Besides confirming the demands of Rs. 4,10,602.50 the Additional Collector Central Excise imposed a penalty of Rs. 1 lakh on M/s. Hansa. A redemption fine of Rs. 2,96,820/- was also imposed. Penalties were also imposed on M/s. Nelco Electronics & Electricals Ltd. and M/s. Peico Electronics & Electricals Ltd. The appeal filed by M/s. Nelco Electronics & Electricals Lt....

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.... that the appellants had manufactured CPUs from the parts imported by them. The CPU was a separately classifiable excisable commodity than the parts like windchester drives, floppy disc drives, circuit boards, power transformers and other pressed components. The appellants' plea that they had used the screw driver technology in assembling the CPU had been rightly rejected by the adjudicating autho....