2015 (10) TMI 841

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....ner : Shri P.V. Sheth, Advocate For the Respondent : Shri T.K. Sikdar, Authorised Representative ORDER Per: P.K. Das This is a second round of litigation before the Tribunal. 2. After hearing both the sides and on perusal of the records, we find that the Appellants were engaged in the manufacture of Computer Systems, classifiable under Chapter 84 of the Schedule to the Central Excis....

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....so clubbed with the value of computer system. He submits that the Commissioner (Appeals) had not seen the documents and the invoices. 5. On perusal of the impugned order, we find that the learned Advocate appeared before the Commissioner (Appeals) and requested that whatever they have submitted before the earlier Appellate authority and the documents submitted earlier holds good for the purpose....