2006 (10) TMI 294

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.... Appellant. Shri Deepak Garg, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The appellant filed these appeals against the common impugned order. In this case the demand is confirmed and penalty was imposed on the ground that M/s. Hardware & General Suppliers(appellant) manufactured the computer and cleared without payment of duty. 2. The cont....

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....cate given by the bank which shows that the drafts were prepared in the name of above mentioned firms. 3. The contention of the revenue is that on enquiry only one supplier was found i.e. M/s. Broadway Computers. Others were not found at a given address, therefore, the appellants' defence that they have purchased the computers from various suppliers without any evidence. Even in the case o....