https://www.taxtmi.com/caselaws?id=751637 The CESTAT Bangalore upheld the denial of exemption under N/N.12/2012-CE and confirmed demand with extended limitation period. The appellant manufactured solar power components but mis-declared goods description in ER-1 returns as "power, ELE, Solar" instead of correct descriptions like "Solar Inverters, Combiner Box/Array Guard, PV Logs." Following SC precedent in Urmin Products case, mis-declaration justified extended limitation period. While demand and extended period were upheld, the appellant was granted opportunity to pay outstanding interest within 30 days to avail 25% reduced penalty under Section 11AC(1)(c). Appeal disposed. en-us Fri, 19 Apr 2024 00:00:00 +0530 Mon, 22 Apr 2024 09:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751637 The CESTAT Bangalore upheld the denial of exemption under N/N.12/2012-CE and confirmed demand with extended limitation period. The appellant manufactured solar power components but mis-declared goods description in ER-1 returns as "power, ELE, Solar" instead of correct descriptions like "Solar Inverters, Combiner Box/Array Guard, PV Logs." Following SC precedent in Urmin Products case, mis-declaration justified extended limitation period. While demand and extended period were upheld, the appellant was granted opportunity to pay outstanding interest within 30 days to avail 25% reduced penalty under Section 11AC(1)(c). Appeal disposed. Case-Laws Central Excise Fri, 19 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751637