https://www.taxtmi.com/caselaws?id=255564 The Tribunal denied the exemption for Anchor Rings and Load Spreading Plates manufactured by Rakhoh Enterprises and wind mill doors manufactured by Gemini Instratech Pvt. Ltd. under Notification No. 06/2006. The Tribunal held that these items were not directly involved in electricity generation and therefore did not qualify for exemption. The extended period for demand and penalties under Section 11AC of the Central Excise Act, 1944, was applied to Rakhoh Enterprises due to the suppression of facts in their returns. The penalties were set aside for both parties, and the matter of wind mill doors' exemption was referred to a Larger Bench for further clarification. en-us Mon, 22 Dec 2014 00:00:00 +0530 Tue, 20 Jan 2015 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255564 The Tribunal denied the exemption for Anchor Rings and Load Spreading Plates manufactured by Rakhoh Enterprises and wind mill doors manufactured by Gemini Instratech Pvt. Ltd. under Notification No. 06/2006. The Tribunal held that these items were not directly involved in electricity generation and therefore did not qualify for exemption. The extended period for demand and penalties under Section 11AC of the Central Excise Act, 1944, was applied to Rakhoh Enterprises due to the suppression of facts in their returns. The penalties were set aside for both parties, and the matter of wind mill doors' exemption was referred to a Larger Bench for further clarification. Case-Laws Central Excise Mon, 22 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255564