https://www.taxtmi.com/caselaws?id=78068 Exemption under Notification No. 6/2002-C.E. was denied because Water Treatment Plants and Reverse Osmosis Plants were membrane-based systems for producing treated water, not specified non-conventional energy devices or systems; a certificate linking them to a biomass project did not change their actual function, so the duty demand was sustained. Penalty was held unsustainable because suppression or misstatement was not established and the matter had already been covered by prior Tribunal decisions, so the penal consequence was set aside. The result was partial relief: duty remained payable, but penalty was removed. en-us Tue, 13 Jul 2010 00:00:00 +0530 Fri, 29 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78068 Exemption under Notification No. 6/2002-C.E. was denied because Water Treatment Plants and Reverse Osmosis Plants were membrane-based systems for producing treated water, not specified non-conventional energy devices or systems; a certificate linking them to a biomass project did not change their actual function, so the duty demand was sustained. Penalty was held unsustainable because suppression or misstatement was not established and the matter had already been covered by prior Tribunal decisions, so the penal consequence was set aside. The result was partial relief: duty remained payable, but penalty was removed. Case-Laws Central Excise Tue, 13 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78068