2017 (5) TMI 1532

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....Per: D.N. Panda None present for the appellant. While appellants plea was that it was the trader of the computer parts, Revenue discarded such plea on the basis of oral evidence of the partner as well as the engineer of the appellant firm who stated that the appellant was engaged in the manufacture of computer. 2. Learned AR invites attention to page 128 of the paper-book to demonstrate tha....

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....ent evidence brought to record to appreciate that it was only a trader of computer parts without being a manufacturer. Appellant further says that baseless conclusion was drawn by Revenue on the basis of statements of 3 to 4 buyers, which is not admissible in law. But buyers statement were not discarded by appellants. 6. Evidence gathered by the Revenue from the partners of the appellant as we....