Demand for Excise Duty on Sale of Computer System Confirmed Merely on Presumption without Examination: CESTAT sets aside Order Demanding Duty [Read Order]

The CESTAT set aside an order demanding excise duty on the sale of computer systems without proper examination.
Demand for Excise Duty - Excise Duty - Sale of Computer System - CESTAT - taxscan

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) held that the demand for excise duty on the sale of computer systems confirmed merely on presumption without examination is not valid and set aside the order demanding duty. Prompt Systems & Software and H B Electronics, the appellant challenged the confirmation of…

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