ORDER
S.S. Sekhon, Member (T)
1. After hearing both sides in this appeal it transpires that the main appeal can be disposed off. We are propose to do so after waiver of pre-deposit requirements.
2. The appellant are engaged in up-gradation of old and used computers and they have been charged with demand of duty by considering their activity to be manufactured under Central Excise laws. Board vide order No. 454/20/99-CX dated 12.04.1999 have held that upgradation of old and used computer system would not amount to manufacture under Central Excise Law. In view of the same and following the decision in case of Enfield India Ltd (1996 (88) ELT 773 (Tri) & no contrary decision having been shown. We would set aside the order and allow this appeal.
3. Application & appeal disposed off in above term.