2023 (12) TMI 308

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....y. 2. It is noticed that the current demands relates to demand of Central Excise Duty on sale of computer systems. The matter was earlier remanded by the Tribunal vide Order No. A/1814-1822/WZB/AHD/2006 dated 29.08.2006 observing as follows:- "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 Excise Tariff Act, 1985. 3. The learned Advocate on behalf of the Appellant submits that they were manufacturing computer system as well as trading activity of parts of computers. He fairly submits that in earlier....

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....ents. The learned Advocate for the Appellant is directed to produce all the documents before the Commissioner (Appeals) during de-novo proceedings........" 2.1 In terms of the aforesaid direction of Tribunal, the matter has been decided by Commissioner (Appeals) by confirming the demand of Central Excise Duty. There was a specific direction given in the remand order of Tribunal to pass order after considering the documents. It is seen from the impugned order that while it contains a list of documents numbers there is no examination of documents whatsoever even on the sample basis. The Commissioner (Appeals) has observed as follows:- "6. Aggrieved by the O-1-A Nos 43 to 45/2007 dated 05.03.2007, the appellants preferred appeals b....

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.... vendors or manufacturers had adopted the modus operandi of showing purchase and sale of same items whereas they were in fact purchasing the various parts of the computers systems as per the need or order placed by their customers and selling complete computer system after assembly of the parts. These facts were unearthed during investigation of the case and got substantiated or corroborated by the confessional statement of Shri Chetan Mansibhai Harishbhai Gajjay, Partner of M/s. Η. B. Electronics and statements of suppliers of M/s. Prompt System & Software viz. (1) Shri Mukeshbhai M. Shah, Proprietor of M/s Priyank Traders and (ii) Shri Ashwinbhai P Thakkar, Proprietor of M/s Ankit Trading Co. Since these statements have never been ret....