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2005 (1) TMI 476

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....ment / Order / Decisions)<br>Dated:- 13-1-2005<br>E/575/2002 - A/175/2005-WZB/C-III <br>Central Excise<br>S/Shri S.S. Sekhon, T. Anjaneyulu, JJ. REPRESENTED BY : &nbsp;Shri Milind Kunte, M.D., for ....

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....ty by considering their activity to be manufactured under Central Excise Laws. Board vide order No. 454/20/1999-CX., dated 12-4-1999 have held that up-gradation of old and used computer system would n....