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<h1>CESTAT Bangalore: Stay Granted, Waiver of Pre-deposit, Rotor Blades Eligible for Notification Benefit</h1> The Appellate Tribunal CESTAT, Bangalore granted the stay petition, waiving pre-deposit of duty, interest, and penalty. The tribunal deemed parts of rotor ... Waiver of pre-deposit - Benefit of Notification No. 6/2006 dated 1-3-2006 - Held 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 notification - Prima facie, the parts of rotor blades can be considered as eligible for the benefit of Notification No. 6/2006, dated 1-3-2006 - Decided in favour of assessee. The Appellate Tribunal CESTAT, Bangalore allowed the stay petition for waiver of pre-deposit of duty, interest, and penalty demanded on the ground of wrongly availing a notification benefit. The tribunal found the parts of rotor blades eligible for the benefit, staying the recovery till appeal disposal.
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