TaxTMI 
TaxTMI 
2017 (2) TMI 251
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....AC (AR) for Respondent ORDER Per Ramesh Nair These two appeals filed by the assessee, M/s Compu Shop Techno (India) Pvt. Ltd., as well as Revenue against Order-in-Appeal No. CPA(3192-3193)161-162/MI/2006 dated 13.02.2007 passed by the Commissioner of Central Excise (Appeals), Mumbai-I. 2. The fact of the case is that appellant is engaged in the business of trading, upgrading, repairing and mai....
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....ty and Revenue is in appeal against reduction of penalty on the company and waiver of penalty on Director of the company. 2. Shri S.P. Mathew, learned Advocate appeared on behalf of the appellant and submits that they have not undertaken any manufacturing activity inasmuch as mere act of putting together CPU, monitor, keyboard, mouse etc. bought from the market does not amount to manufacture. In ....
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....alling the cable of the monitor and key board need to be connected with the CPU. This activity in our view does not amount to manufacture, as whole computer is already manufactured items by way of assembling of various components and in the manufactured condition, it is bought and sold by the appellant. We have gone through the judgment in case of Commissioner of Central Excise, Ahmedabad Vs. Macr....