2000 (4) TMI 295

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....h Singh, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - The appellants made a request to decide the appeals on merits. These appeals are filed by M/s. Sheth Computers Pvt. Ltd., Shri Rajesh Rasiklal Sheth and Shri Lachhman Das & Company against the common Order-in-Original dated 26-9-1991 passed by the Collector of Central Excise. In the impugned order duty was confirmed on ....

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.... on such Computers. 4. M/s. Lachhman Das & Co. in their appeal memo submits that they had purchased one Computer from M/s. Sheth Computer Services Pvt. Ltd. and they had no knowledge that the Computer was cleared without payment of duty. Therefore, the computer purchased by them is not liable for confiscation. 5. We find that the Tribunal in the case of Hansa Electronics (I) Pvt. L....