2014 (3) TMI 381

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....er was directed to predeposit 25% of the duty amount quantified at Rs.5,36,83,121/under the proviso to Section 35F of the Central Excise Act, 1944) for the purposes of entertaining the appeal on merits. 3) Although the appellant has raised several questions in its appeal for our consideration. According to us question (a) brings out the basic controversy and the same reads as under-     a) Whether in the facts and circumstances of the case, the Tribunal was right in directing the appellant to predeposit the 25% of the duty demanded and confirmed by the Order in Original dated 24 June 2013 passed by the respondent? 4) The appellant is manufacturing anchor rings and load spreading plates which are supplied to company setting....

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....ding to him the Tribunal has extended the benefit of similar/identical Notification to certain items like flanges, windmill doors as parts of wind operated electricity generator. 7) Mr. Kantharia, learned Counsel for the respondent submits that it is the case of the revenue that what is exempted is not windmill system in its entirety but only wind operated electricity generator and its components and parts including rotor and wind turbine controller. It is the case of the revenue that goods manufactured and cleared by the assessee are the parts being used in foundation base of Tower of windmill system and not being used as parts of Wind Operated Electricity Generator, Rotor and Wind Turbine Controller. Therefore, the appellant is not entit....