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TMI Blog2002 (1) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : Archana Wadhwa, Member (J)]. The appellants have been placed with orders for installation and erection of hydraulic lift. For the said purposes, they are manufacturing some of the components in their own factory and some of the parts are being obtained by them from the other manufacturer. During the relevant period for the purposes of present appeal, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsultant appearing for the appellants submits that the issue is no more res integra and Chennai Bench of the Tribunal in the case of Commr. of Central Excise, Chennai v. Kone Elevators India Ltd. reported in [2001 (138) E.L.T. 635 (T) = 2001 (45) RLT 676 (CEGAT-Che.)] has held, in identical circumstances that the clearance of some of the parts from the factory and bringing of the bought out items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ara 8 of the said judgment :- 8. On careful consideration of the submissions and examination of the records, we notice that the Commissioner has examined in great length the entire material and has clearly concluded that what was removed were only parts and they cannot be treated as lift for the reason that lift would come into existence only after they are installed alongwith immovable propert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. Therefore, all the citations referred to which are noted above would clearly apply to the facts of this case, and item being immovable property cannot be subject to excise under the tariff heading claimed by the revenue. We do not find any justifiable reason to take a view different than one taken by the Chennai Bench of the Tribunal. Accordingly, following the ratio of the same, we hold th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 41,94,012/- has been imposed upon the appellants under the provisions of Section 11AC of the Act. In view of the fact that major portion of the duty has been set aside by us, we reduce the penalty to Rs. 10,000/-. A penalty of Rs. 2,000/- each imposed under the provisions of Rule 9(2) and Rule 226 of the Central Excise Rules, is also set aside. A penalty of Rs. 5,00,000/- imposed on the second ..... X X X X Extracts X X X X X X X X Extracts X X X X
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