2015 (6) TMI 114

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.... Advs. For the Respondent : Mr V K Agarwal, Addl. Comm (AR) ORDER Per: P S Pruthi: 1. The appellants have filed a ROM application under Section 35C (2) of the Central Excise Act, in the matter of final order No. M/1820/14/EB/C-II dated 25/09/2014  on the following grounds: i) There is an error apparent on record in not considering that sine qua non for invoking the extended per....

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....sessee's profile in March 2010 for audit purposes showing anchor rings were cleared under exemption Notification No. 06/2006-CE. iii) It would be travesty of justice where manufacturers across the country are getting relief for supplying similar goods. iv) The appellant relied on Honda Siel Power Products Vs. CIT - 2008 (221) ELT 11 (SC) wherein the Hon'ble Court held that the Tribun....

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....sidered the submissions made by both the sides, we find that the Notification referred to in the Tribunal order at para 15.2 of the Tribunal order is Notification No. 205/1988-CE dated 25/05/88 which granted exemption to wind mills and any specially designed devices which run on wind mills, at Serial No. 12 of the table to the notification. This notification was applicable to Central Excise. The n....