2002 (5) TMI 358

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....R, for the Respondent. [Order per : Justice K.K. Usha, President]. - The appeal is at the instance of the assessee. Challenge is against the demand of Rs. 9,035/- towards duty and Rs. 17,375/- as redemption fine along with imposition of penalty of Rs. 1,000/- on the ground that the assessee had been engaged in manufacture of computers contravening the provisions of Rules 9(1), 43, 44, 45, 51A, ....

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.... documents were rejected by the assessing authority for the reason that in Paragraph 2 of their statement the assessee had mentioned that all the 7 computers were purchased on different dates in second-hand and used condition. But as per the documents produced the purchase is under two Bills. We do not think that this is a sufficient reason to reject the materials produced by the assessee in suppo....