- (1.) THE petitioner is a company engaged in the manufacture of lifts and in the business of erection and installation of elevators and escalators ("lifts" for short ).
(2.) THE petition is directed against the communication dated 20th August, 1987 passed by the Superintendent of Central Excise, respondent No. 1 seeking to assess excise duty on the basis of contract value recovered by petitioner from their customers.
(3.) THE aforesaid order is subject matter of challenge being contrary to and wholly irreconcilable with the earlier order of the Collector of Central Excise (Appeals) in petitioners own case and another order in revision passed by the Government of India again, in the case of petitioner itself. It is further contended that the said order of the Superintendent is also contrary to the judgment of this Court in the case of (Otis Elevator v. State of Maharashtra), 24 S. T. C. 525.;