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2013 (10) TMI 1041 - CESTAT CHENNAIExemption claim on specially designed transformers which was avaialable - Exemption under Notification No.6//06 – Waiver of Pre-deposit - Held that:- The statement of Shri Balakrishnan that applicant in some cases claimed the benefit of exemption and in other cases, they have paid duty - 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 March 11 they are paying duty on all consignments of transformers – the applicant failed to make out prima facie case for waiver of pre-deposit of entire amount of duty along with interest and penalty - the applicant is directed to deposit amount as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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