The CESTAT set aside an order demanding excise duty on the sale of computer systems without proper examination.
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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