2013 (11) TMI 1133

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....Heard both sides and perused the records. 2. The applicant is engaged in the manufacture of tea processing machinery. They availed exemption under Sl. No. 10 of Notification No. 6/2006-CE dated 1.3.2006 which would apply upto 1.5.2009. The said notification was amended vide Notification No.12/2010-CE dated 27.2.2010 and it was effected from 27.2.2010. Hence there is a demand of duty of Rs.5,44,....