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2014 (3) TMI 448 - AT - Central ExciseWaiver of pre deposit - Benefit of exemption Notification No.6/2006-CE dated 01.03.2006 - Whether the applicant is eligible for the benefit of exemption Notification No.6/2006-CE dated 01.03.2006 (Sl. No.91) for supply against International competition bidding (ICB) to the Chandrapur Project and Bhusawal Project of Maharashtra State Power Generation Co. Ltd (MAHAGENCO) during the period January 2010 to February 2011 - Held that:- subsequent amendment of Customs Notification by Notification No. 49/2012-Cus dated 10.09.2012, Bhusawal and Chandrapur expansion projects were incorporated in the same notification. In view of the above, the applicants have made out a prima facie case for waiver of predeposit of duty and penalty. We have also noticed that the order of the Commissioner as mentioned above and this Tribunal in the appellant's own case in respect of Chandrapur Thermal unit has already granted stay - Stay granted.
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