(Sanjiv Khanna and J.K. Maheshwari, JJ.)
Civil Appeal No. 1802-1803 of 2009, decided on November 16, 2022
Commissioner of Central Excise, Bangalore ____________ Appellant;
v.
Otis Elevator Company (I) Ltd. _____________________ Respondent.
With
Civil Appeal No. 251 of 2010
Civil Appeal No. 1802-1803 of 2009 and Civil Appeal No. 251 of 2010
The Order of the court was delivered by
Order
1. Having heard the learned counsel for the parties at some length, we do not think that the legacy issue requires detailed elucidation. Further, for the sake of consistency and certainty, we think that the appeals should be dismissed.
2. Accordingly, the civil appeals are dismissed.
3. Pending application(s), if any, shall stand disposed of.
Civil Appeal No(s). 1802-1803/2009
Commissioner of Central Excise, Bangalore _________ Appellant
v.
M/s. Otis Elevator Company (I) Ltd ______________ Respondent
WITH
C.A. No. 251/2010 (IV-A)
Date : 16-11-2022 These appeals were called on for hearing today.
(Before Sanjiv Khanna and J.K. Maheshwari, JJ.)
UPON hearing the counsel, the Court made the following
ORDER
4. The appeals are dismissed in terms of the signed order.
5. Pending application(s), if any, shall stand disposed of.
———
