2013 (10) TMI 1041

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..... the manufacture of transformers falling under Chapter 85 of the Central Excise Tariff Act, 1985. They cleared the goods declaring as Specially Designed Transformers to some of the manufacturers of Wind 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 .....

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..... so shown in the ER-1 returns. It is also submitted that on identical issue, the Tribunal in the case of CCE Chennai Vs Tamilnadu Electricals - 2002 (150) ELT 1251 (Tri.) dismissed the appeal filed by 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 fo .....

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..... there is factual dispute on this issue which will be examined at the time of appeal hearing. Hence 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 March 1 .....

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