2008 (1) TMI 704

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....e Appellant. Smt. R. Bhagyadevi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that the present application is for waiver of pre-deposit and stay of recovery in respect of duty of over Rs. 1.00 crore [along with education cess] demanded by the Commissioner from the appellants in respect of a computer component....

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.... the purpose of the benefit of the Notification. For the period from March, 2006, the Revenue has adopted more or less the same stand. The show-cause notice alleged that 'thin client' was not a computer inasmuch as it could not store data permanently for want of hard disc drive (HDD, for short). The assessee countered this allegation by submitting that the item had a 'flash drive' in it to store d....

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....e decision of the Tribunal, the Board also held that HDD was not necessarily required as an essential part of CPU. It appears that, in the impugned order, learned Commissioner has not accepted the reliance placed by the assessee on the above decision of the Tribunal. He also brushed aside the above Circular of the Board, which was at the draft stage at that time. We find that the Circular has sinc....