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of <h1>Appeal Dismissed: Supreme Court Backs Commissioner and Tribunal Decisions; Filing Delay Excused.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, BENGALURU II Versus M/s PEARL INSULATIONS PVT. LTD.</h3> The SC dismissed the appeal, aligning with the Commissioner and Tribunal's conclusions. The delay in filing was condoned. - COMMISSIONER OF CENTRAL ... Recovery of duty with interest and penalty - wrongfully claiming benefit of exemption under Sl.No.84 of N/N. 6/2006-CE dt. 01/03/2006 (for the period December 2009 to 15/03/2012) and under Sl.No.332 of N/N. 12/2012-CE dt. 17/03/2012 - case of Revenue is that since pole shoe is a part of rotor being not used inside the factory for manufacture of WOEG, benefit of notification is not admissible - Extended period of Limitation - it was held by CESTAT that 'After analysing the facts, the Tribunal concluded that there is a difference between device and system and upholding the finding of the Commissioner, held that module mounting structure is a part of solar power generating system, hence not covered under the said entry.' HELD THAT:- The view taken is concurred with - appeal dismissed. The Supreme Court dismissed the appeal after concurring with the views of the Commissioner and the Tribunal. Delay was condoned. (TMI citation)
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