https://www.taxtmi.com/caselaws?id=799565 Exemption for specified non-conventional energy devices and systems applies to a Dual Fuel Burner System supplied as a commercially and functionally integrated biomass-gasification installation; its individual components should not be separately classified to deny relief. Extension of exemption to specified parts does not displace eligibility of the complete system. Extended limitation for excise duty requires established suppression of facts or intent to evade duty. Voluntary disclosure of clearances and an interpretive exemption dispute do not meet those conditions, rendering the demand time-barred and the related interest and mandatory penalty unsustainable. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799565 Exemption for specified non-conventional energy devices and systems applies to a Dual Fuel Burner System supplied as a commercially and functionally integrated biomass-gasification installation; its individual components should not be separately classified to deny relief. Extension of exemption to specified parts does not displace eligibility of the complete system. Extended limitation for excise duty requires established suppression of facts or intent to evade duty. Voluntary disclosure of clearances and an interpretive exemption dispute do not meet those conditions, rendering the demand time-barred and the related interest and mandatory penalty unsustainable. Case-Laws Central Excise Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799565