O.R.G. SYSTEMS vs COLLECTOR OF CENTRAL EXCISE,VADODARA

The Supreme Court upheld the Tribunal's decision that the appellant is liable for excise duty on computers manufactured by DSI and Orbit, as they were deemed to be manufactured by the appellant. The Court affirmed that the value of peripheral devices and service charges must be included in the assessable value of the computers under the Central Excise Act. The penalty imposed was reduced from Rs. 25 lacs to Rs. 10 lacs, which was deemed sustainable under the circumstances of the case.