CCE Vs. PYRAMID SOFTWARE & TECH.

JUDGEMENT

(1.) REVENUE filed these appeals against the orders passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that the value of carry bags and AC -DC static converters is not to be included in the assessable value of automatic data processing machines manufactured by the respondents.

(2.) WHEN the case was called, none appeared on behalf of the respondents. The notice issued to the respondents was received back with the postal remarks 'left', therefore, the appeals are being taken up in the absence of the respondents.

(3.) HEARD ld. D.R. and perused the appeal papers.