2001 (4) TMI 609

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....azi, Advocate, for the Appellant. 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 ....

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....ly holding that the Tribunal has the power 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 asse....

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....f the works contract and that payment of duty 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 u....

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....rder and other as a result of the Commissioner's order 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 alr....