9911796707
TMI Blog2013 (10) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... - Thus there is factual dispute on this issue which will be examined at the time of appeal hearing – we are not impressed by the submission of learned consultant in respect of time-bar - It is not clear as to whether applicant has informed the department about availment of benefit of exemption and payment of duty in both the cases - We have also noticed the submission of Ld. counsel that since Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Operated Electricity Generating (WOEG) Systems by claiming exemption under Notification No.6//06-CE dt. 1.3.2006. The Central Excise Officers visited their factory and found that they have wrongly availed the exemption notification in so far as they have cleared transformers to some of the manufacturers on payment of duty and to some others availing the benefit of exemption notification. There i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue. He further submits that they have been paying duty on all the transformers after the visit of Central Excise Officers from March 2011. 3. Ld. AR submits that the officers during the visit found that they have not cleared specially designed transformers and it was also admitted by one of their customers vide statement of Sri T.Balakrishnan, Manager (Accounts) of M/s. Pioneer Wincon Priv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r as to whether applicant has informed the department about availment of benefit of exemption and payment of duty in both the cases. We have also noticed the submission of Ld. counsel that since March 11 they are paying duty on all consignments of transformers. In view of that, we find that applicant failed to make out prima facie case for waiver of pre-deposit of entire amount of duty along with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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