2017 (3) TMI 417

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....udicial) And Mr. Anil G. Shakkarwar, Member (Technical) Ms. Stuti Saggi, Advocate for the appellants. Shri Rajeev Ranjan, Joint Commr. (A.R.) for the Department Per Mr. Anil G. Shakkarwar : The referred appeals are arising out a common Order-in-Appeal No.73-77CE/ALLD/2006 dated 06.07.2006 passed by Commissioner (Appeals), Allahabad. 2. The brief facts of the case are that the busine....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Original Authority giving details of the activity undertaken by them. They have shown to the Original Authority that they were in the business of networking of computer by way of installing LAN facility and connecting different computers together. They have also submitted before the Original Authority that the amount of excise duty demanded from them from such sum which included the sales val....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iginal Authority further held that the appellants were assembling the Central Processing Unit (C.P.U.), The other noticees were imposed with penalty of Rs. 25,000/- each. Aggrieved by the said order, the appellants preferred appeal before Commissioner (Appeals). The said appeal was decided through Order-in-Appeal Nos. 73-77CE/ALLD/2006 dated 06.07.2006. The learned Commissioner (Appeals) has consi....