2003 (12) TMI 548

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....he Respondent. [Order per : Gowri Shankar, Member (T)]. - Following investigation carried out by the department, notice was issued to Compu Shop proposing to demand duty upon computers alleged to have been manufactured by it in its premises at Panchim, Goa between April, 1993 to October, 1994. The assesses took the stand that it did not manufacture the computers and there was no evidence to sho....