1998 (9) TMI 565

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....or the Appellant. Shri K. Srivastava, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  For reasons recorded below, we dispense with the requirement of pre-deposit of duty and penalty and proceed to dispose of the appeals themselves. 2. In these cases which arise out of the order passed by the Commissioner of Central Excise, Delhi, a duty demand of Rs.....

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....mand of Rs. 18,24,561/- has been confirmed on computers claimed by the appellant company to be part of trading activity and representing inter alia supply of software and peripheral devices. (c)      a demand of Rs. 18,26,751/- has been confirmed on parts of computers alleged to have been manufactured by the appellant company, rejecting their defence that parts were cle....

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....e of under-valuation of computers, the appellant company had to establish that the invoices raised from the office covered several items other than those manufactured in their factory and for this purpose, the appellants required to be supplied copies of the orders placed on it by the customers and all the invoices raised from the Sales office, which documents were resumed by the department and co....

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.... under cover of letters dated 21-1-1997, 17-3-1998, 31-3-1998 and once again on 21-4-1998 after the personal hearings held on 18-3-1998 and 20-4-1998. We also find that the Adjudicating authority has held that addition of peripherals and software to basic computers manufactured by the appellant company after matching compatibility amounts to manufacture, attracting levy of duty and therefore, it b....