2015 (9) TMI 1083

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....ohinton Fali Nariman, JJ. For the Petitioner : Mr. K. Radhakrishnan, Sr. Adv., Mr. Ritesh Kumar, Adv., Ms. Sunita Rani Singh, Adv., Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. V. Lakshmikumaran, Adv., Mr. M. P. Devanath, Adv., Mr. Vivek Sharma, Adv., Ms. L. Charanaya, Adv., Mr. R. Ramchandran, Adv., Mr. Aditya Bhattacharya, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv. ORDER ....

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....wed the appeal of the Respondent herein not only on merits but on limitation as well holding that it would not be permissible for the Department to invoke the provisions of proviso to Section 11A of the Act inasmuch as there was no suppression or mis-statement by the respondent herein. Discussion in this behalf is contained in para 7 of the impugned judgment, operative portion whereof reads as und....

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....resaid view and for this reason, it is not even necessary to go into the merit of the case as the show cause notice itself was hit by limitation. This appeal is, accordingly, dismissed on this ground alone. Civil Appeal No. 5821 of 2013 The question which falls for consideration in this appeal is as to whether windmill doors and electrical boxes are components and/or parts of wind operate....

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.... reptiles, insects, etc., inside the tower. This, according to us, would be sufficient to make it part of the electricity generator. We further find that this was so held by the Commissioner of Central Excise and Customs, Raipur in Order-in-Original dated 28.02.2005 as well as by the Commissioner (Appeals), Raipur, vide his orders dated 10.02.2003. The said orders were accepted by the Revenue as i....