2005 (1) TMI 304

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....Member (T)]. - This appeal arises out of Order-in-Appeal No. 21/03, dated 10-4-2003 passed by the Commissioner of Central Excise (Appeals), Hyderabad. In the impugned order, the Commissioner (Appeals) reduced the original duty demand of Rs. 4,51,695/- to Rs. 21,000/-. She upheld the seizure of two computers valued at Rs. 55,000/- seized from the appellants premises and also the redemption fine of ....

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....rtment did not supply the relied on documents especially purchase orders referred to at Sl. Nos. 17 & 18 of Annexure to show cause notice. In view of this, he said that there is no justification for confiscation of the computer parts. He also produced copies of the invoices before the Bench showing that these parts are purchased from outside. He requested for a lenient view and allow the appeal. ....