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TMI Blog2014 (3) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... s of windmill system i.e. wind operated electricity generator and its components and parts and not an entire windmill system - However, time to make pre deposit is extended - Decided partly in favour of assessee. - Central Excise Appeal (L) No. 24 of 2014 - - - Dated:- 25-2-2014 - Mohit S Shah And M S Sanklecha, JJ. For the Appellant : Mr. Prakash Shah And Mr. Prasad Paranjape i/by PDS Legal For the Respondent : Mr. V H Kantharia And Ms. Anamika Malhotra PC: At the request of the Counsel, the petition is taken up for final disposal at the stage of admission. 2) This appeal is directed against the order dated 17 December 2013 of the Customs Excise and Service Tax Appellate Tribunal (Tribunal). By the impugned order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed electricity generator. On the other hand revenue's case is that these items are not part of wind operated electricity generator and therefore, not covered by the above entry in the exemption Notification. Thus, they are chargeable to excise duty. 6) Mr. Prakash Shah,learned Counsel on behalf of the appellant submits that in the present case the Tribunal ought to have granted complete waiver of predeposit of duty for the purposes of hearing the appellant on merits. This is so as, according to him, the issues stand covered in the appellant's favour by the decisions of the Tribunal in Pushpam Forging vs. CCE 193 ELT 333, Gemini Instrated Pvt. Ltd. vs. CCE 2013 TIDL 738 and Bharat Heavy Electricals Ltd. vs. Collector of Customs 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as preferred this appeal. 9) Having heard the learned Counsel for the appellant and the learned Counsel for the respondent-revenue, we are of the view that since none of the decisions relied upon by the appellant is directly on the items which are the subject matter of the present appeal, the same would have to be examined at the final hearing of the appeal. The notification granting benefit has also undergone changes from time to time. Moreover, prima facie the exemption is to one of the items of windmill system i.e. wind operated electricity generator and its components and parts and not an entire windmill system. It must be borne in mind that the issues are being considered in the context of the impugned order directing a predeposit o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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