Per K.S. Venkataramani: This appeal is directed against the order dated 28.10.86 passed by the Collector of Central Excise, Pune. The brief facts are that the Central Excise officers visited the premises of the appellants in Pune on 27.11.85 for verifying their accounts. The appellants are engaged in the manufacture of office machines, apparatus and computers falling under 33D & 33DD respectively of the Central Excise Tariff. The officers found that the appellants were billing for certain charges in the nature of installation and commissioning which, to the department, appeared to be far in excess of the services provided on that account. It was also found that certain essential peripherals and software items forming a part of the minimum Computer system were being cleared without payment of duty. The department was also of the view that additional amounts of duty had been evaded by means of certain basis/compulsory software items and the essential peripherals forming a part of the minimum Computer System being cleared by the appellants without payment of duty on the ground that these are bought out items and not manufactured by them. After further investigation, a show cause