PAVITRA TOOLINGS Vs. COMMISSIONER OF C. EX., BANGALORE

JUDGEMENT

(1.) THIS stay petition is filed by the applicant for waiver of pre -deposit of the following amounts :

(2.) HEARD both sides and perused the records.

(3.) ON perusal of the records, we find that the above mentioned duty, penalty and interest have been demanded on the ground that the appellant has wrongly availed the benefit of Notification No. 6/2006 dated 1 -3 -2006. The finding of the lower authority is that the appellants are manufacturing springs for rotor blades which are used in wind mill generators and these rotor blades are not eligible for the benefit under Notification which grants benefit only to wind operated electrical generator/systems and parts thereof. On perusal of the impugned order, we find that there is no dispute that the springs manufactured and supplied by the appellant are meant for rotor blades used in wind mill generators which are eligible for the benefit of the said notification. Prima facie, we are of the view that the parts of rotor blades can be considered as eligible for the benefit of Notification No. 6/2006, dated 1 -3 -2006. In view of this, application for waiver of pre -deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of the appeal.