9911796707
TMI Blog2001 (4) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The stay application filed by the applicant was heard and disposed of on 12-3-2000. The Bench granted waiver of deposit of duty demanded and having regard to the large amount of duty involved and the recurring nature of the matter, listed the matter on 10-7-2001. On that date, the miscellaneous application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to stay proceedings pending before the Appellate Asstt. Collector of Income tax and of the judgment of the Andhra Pradesh High Court in Income-tax Officer v. Khalid Mehdi Khan - 1977 (110) ITR 79, confirming the decision of the Tribunal to stay operation of the order granting stay of all further proceedings before the income-tax officer including the assessment proceedings. Although these decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y valued is limited to parts of lift which they manufactured and cleared. 4. Subsequent to the hearing the departmental representative has at our request produced the fax dated 26th March from the Commissioner of Central Excise, Chennai-II. This fax confirms the contention of the Counsel that Kone Elevators cleared the goods by classifying them under Heading 8431.00 as parts of lifts and not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder pay duty only on the parts manufactured and cleared by them and not on the full value of the lift is established. His submission that the applicant before us will be put to irreparable loss, its quotation to buyers will have to necessarily include a higher element of duty than others and Otis Elevator has to be accepted. 7. We have already listed the appeal for hearing on 10-7-2001. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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