Commissioner Of Central Excise Chennai ... vs Kone Elevators India Ltd. And Cce ... on 6 June, 2001
ORDER
Shri S.L.Peeran
1. The Revenue
Commissioner Of Central Excise - vs - M/S. Kone Elevators)
Author: V.K
Bench: Vineet Kothari , C.V.Karthikeyan
1/6 Judgment dated ... 1907 of 2019
(The Commissioner of Central Excise -Vs- M/s. Kone Elevators)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 08.07.2019
CORAM
Kone Elevator India Pvt. Ltd vs Commissioner Of Central Excise on 9 January, 2013
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL ... Order is to be circulated to the Departmental
Authorities? :
M/s. KONE Elevator India Pvt. Ltd.
Appellant
Versus
Commissioner of Central Excise,
Chennai-IV
Respondent
Kone Elevator India Pvt. Ltd vs Cce, Chennai - Iv on 14 October, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH ... circulated to the : Yes
Departmental Authorities? ______________________________________________________
M/s. Kone Elevator India Pvt. Ltd. : Appellant
Vs.
CCE, Chennai - IV : Respondent
Appearance
Shri Prasanth
rendered in the case of M/s. Kone Elevators. With regarding to the imposition of penalty under Rule 173Q he noted that the party ... relied on his earlier order rendered in the case of Kone Elevators Ltd. (supra). That order came up for consideration before the Tribunal
Chennai V/s. Kone Elevators India Ltd.- 2001 (138) ELT 635 (T) holding that parts of Lifts cleared over a period of time under ... Lifts in the case of Otis Elevator Co. (India) Ltd. & Kone Elevators India Ltd. Therefore, he suggested that the matter be referred
cited the decision of the Supreme Court in Kone Elevators - 2005 (181) ELT 156 (S.C.), to highlight the distinction between works contract and contract
Wipro Ltd. [1999 (107) ELT 398]
iii. Kone Elevator India Ltd. [2002 (146) ELT 369]
And submit that Department was bound to prove their case
excisable by the Government of India in the case of Otis Elevators India Co. Ltd. reported in 1981 (8) E.L.T. 729 (GOI). Further, this ... lifts and escalators are not excisable goods. Also refer CCE v. Kone Elevators India Ltd. reported in 2001 (138) E.L.T. 635 (Tri.-Chen
Bombay - (1997) 7 SCC
190.
( ii) State of Andhra Pradesh Vs. Kone Elevators (India) Ltd. - 2005 (181)
ELT 156 (S.C.)
The appellant submits that ... should precede the
import of goods. Similarly in the case of Kone Elevators, the
Apex Court was concerned with the contract for sale of elevators
