https://www.taxtmi.com/caselaws?id=252674 The tribunal denied the benefit of exemption under Notification No. 6/2006 and its amendment, holding that anchor rings, Load Spreading Plates (LSP), and wind mill doors are not components directly involved in electricity generation for Wind Operated Electricity Generators (WOEG). The extended period of limitation was applied due to non-disclosure of specific items in ER-1 returns. Penalties under the Central Excise Act were set aside for lack of justification. Duty demands with interest were upheld for M/s. Rakhoh Enterprises, while the eligibility of wind mill doors for exemption was referred to a Larger Bench for further consideration in the case of Gemini Instratech Pvt. Ltd. en-us Thu, 25 Sep 2014 00:00:00 +0530 Fri, 31 Oct 2014 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252674 The tribunal denied the benefit of exemption under Notification No. 6/2006 and its amendment, holding that anchor rings, Load Spreading Plates (LSP), and wind mill doors are not components directly involved in electricity generation for Wind Operated Electricity Generators (WOEG). The extended period of limitation was applied due to non-disclosure of specific items in ER-1 returns. Penalties under the Central Excise Act were set aside for lack of justification. Duty demands with interest were upheld for M/s. Rakhoh Enterprises, while the eligibility of wind mill doors for exemption was referred to a Larger Bench for further consideration in the case of Gemini Instratech Pvt. Ltd. Case-Laws Central Excise Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252674