Per S.S. Kang :

The appellants made a request to decide the appeals on merits. These appeals are filed by M/s. Sheth Computers Pvt. Ltd., Shri Rajesh Rasiklal Sheth and Shri Lachhaman Das Company against the common Order-in-Original dated 26.9.1991 passed by the Collector of Central Excise. In the impugned order duty was confirmed on M/s. Sheth Computer Services P. Ltd. and penalty was imposed on Shri Rajesh R. Sheth on account of manufacture of computers which were cleared without payment of duty. The redemption fine in lieu of confiscation was imposed on Shri Lachhaman Das and Co. on a Computer which was purchased from M/s. Sheth Computer Services P. Ltd.

2. The appellant made a request to decide the appeals on merits.

3. Heard Ld. JDR and perused the appeal papers. M/s. Sheth Computer Services Pvt. Ltd. are engaged in the assembling of Computers and they were clearing these computers without payment of duty. The contention of the appellants is that they were merely assembling the Computer System and mere assembly of Computer System does not amount to assembly of Computers, therefore, no duty is payable on such Computers.

4. M/s. Lachhaman Das Co. in their appeal memo sub