TaxTMI 
TaxTMI 
2016 (11) TMI 1207
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....to M/s. Suzlon Gujarat Wind Park Ltd. Duty of Rs. 5,36,83,121/- was confirmed for the period February, 2008 - January, 2013 along with equivalent amount of penalty under Section 11AC of the Central Excise Act, 1944 and appropriate interest under Section 11AB/11AA. 1.2 The second appeal relates to M/s. Gemini Instratech Pvt. Ltd., who were denied benefit of exemption under Notification No. 6/2006, dated 1-3-2006 on the goods namely, wind mill doors, manufactured by them and cleared during the period April, 2008 - September, 2008. The Commissioner (Appeals) upheld the order of Additional Commissioner in which demand of Rs. 10,84,298/- was confirmed along with penalty of Rs. 50,000/- under Rule 25 of the Central Excise Rules and appropriate interest was ordered to be paid. In another demand on same issue the Commissioner (Appeals) upheld the orders of lower authority confirming demands of Rs. 47,59,163/- with penalty of Rs. 2 lakhs under Rule 25 for the period October, 2006 to March, 2007 and demand of Rs. 45,23,649/- with penalty of Rs. 2 lakhs for the period April, 2007 to March, 2008 and interest at appropriate rate under Section 11AB. 2. In respect of Rakhoh Enterp....
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.... jurisdiction vested in it by law. For these reasons, we allow this writ petition. We quash and set aside the Tribunal's order dated 25th September, 2015 and direct that in the case of the present Petitioner M/s. Rakhoh Industries Pvt. Ltd. as well the issue and inter alia framed in para 20 shall be referred for decision by a larger Bench. After the larger Bench renders a decision or answers it or opines on the issue referred to it, the Tribunal shall decide all the three appeals in accordance with law in the tune with the construction and interpretation of the Notification and the answer of the larger Bench. All contentions of all parties in that regard are kept open. Equally, it will be open for the Petitioner to point out to the Tribunal then that its earlier order and some of the findings therein were patently erroneous and hence it should ignore its initial order as well as the order passed on the Rectification of Mistakes Application. All contentions in that regard are kept open. The Petition is allowed accordingly. No order as to costs. 13. We are informed that the Larger Bench is assembling for decision on the question and issue and holding its sitting shortly. That....
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....nan, learned senior counsel appearing for the Revenue, that windmill doors and electrical boxes are not the components or parts of the electricity generators. It is not in dispute that as far as windmill doors or tower doors are concerned, it is a safety device which is used as security for high voltage equipments fitted inside the tower, preventing unauthorised access and preventing entries of 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 28-2-2005 as well as by the Commissioner (Appeals), Raipur, vide his orders dated 10-2-2003. The said orders were accepted by the Revenue as it is recorded by the CESTAT that the Revenue could not produce any evidence to show that those orders were challenged by it. Further, since the tower is held as part of the generator, door thereof has to be necessarily a part of the generator. We, therefore, are of the opinion that there is no case of interference made out by the Department. In view of the above, we answer the question referred to L....
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.... 2. Ministry of New and Renewable Energy had earlier clarified to CBEC on the subject that the following are parts of wind operated electricity generators : (i) Tower : which supports the nacelle and rotor assembly of a wind operated electricity generator. (ii) Nacelle : which consists of gear box, generator, yaw components, flexible couplings, brake hydraulics, brake calipers, sensors, nacelle plate, nacelle cover and other smaller components. (iii) Rotor consists of blades, hub, nosecone, main shaft, special bearings. (iv) Wind turbine controller, nacelle controller and control cables. He pointed out that the foundation is not covered as part of the wind operated electricity generator in the said circular. He argued that views of Ministry of New and Renewable Energy should be taken before arriving at any conclusion in this regard, in terms of Para 5 of the Circular dated 20-10-2015 which reads as under : "For any clarification regarding parts and component of WOEG, not covered in para 3 above, opinion of Ministry of New and Renewable Energy would be sought by the Boar....