2000 (12) TMI 671

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....nt. Shri M.P. Singh, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The above appeal arises out of the order of Commissioner of Central Excise, Pune who has confirmed a duty demand of Rs. 18,17,680/- on Computers and Components and accessories thereof manufactured by the appellants herein and cleared to various customers during the period from November, 1989....

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....We find from a perusal of the agreements entered into between the appellants and their customers that during the year 1989-92, they have manufactured and cleared products for various organisations such as scientific, educational or industrial organisations specifically and the products were manufactured according to the specific needs/requirements of concerned organisations. The goods supplied wer....

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.... registered nor did they take out any Central Excise licence or followed any Central Excise procedure until 1992 when they filed a classification list claiming effective rate of 15% in respect of clearances for commercial purposes and nil rate in respect of clearances for R&D purposes under Notification No. 167/71-C.E. They have also not been able to show that they were under any bona fide belief ....