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    <title>2023 (4) TMI 1128 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal filed by the Appellant, determining that the Tubular Plate Lead Acid Batteries used in solar photovoltaic modules qualified for exemption under Notification No. 6/2002-CE and 6/2006-CE as they were integral to solar power systems. The Tribunal also ruled in favor of the Appellant regarding the invocation of the extended period of limitation, imposition of penalty, and cum-duty computation, setting aside the Order-in-Original and providing consequential relief.</description>
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