TaxTMI 
TaxTMI 
2019 (8) TMI 901
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....Appellant') against the Advance Ruling No. KAR ADRG 33/2018 dated 31.12.2018 = 2019 (1) TMI 484 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA pronounced by the Karnataka Authority for Advance Ruling, Brief facts of the case: l. M/s Nuetech Solar Systems Pvt Ltd. is a private limited company focused on providing energy solutions by using concentrated technology. The Company is in the business of selling Solar Water heaters. Solar Water Heater is one of the most popular renewable energy devises. 2. Solar power-based devices are products powered by sunlight, either directly or through electricity generated by solar panels. Solar power-based devices use solar energy as its input. To convert solar light to energy, the solar power-based devises need solar panels. These solar panels come in the following models: a) Flat plate - traditional -System. Flat plate collectors are an extension of the idea to place a collector in an 'oven' like box with glass directly facing the sun. b) Evacuated tube - Evacuated tubs collectors (ETC) are a way to reduce the heat loss, inherent in flat plates. Evacuated/Vacuum tube collectors are used for solar water heating System. 3. The A....
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....der Sl. No 234 of Schedule - I of the Notification, No 01/2017 IGST (Rate) dated 28.06.2017 and hence not entitled for concessional rate of 5%. 6. Aggrieved by the order of the Authority for Advance Ruling, the appellant filed this appeal before this Appellate Authority on the following grounds: 6.1 The appellant submits that the order of the AAR is against the principle of natural justice; that the reason mentioned in the order was never discussed in the personal hearing. 6.2 The appellant submits that the contention of the AAR is baseless and has no connection with the case in hand. Equating "power" to electricity and "Solar power-based devices" to work solely on the principles of conversion of electrical energy to other forms of energy is incorrect and not justified. They submitted that power in common parlance is "energy"; ETC/VTC are devices that work on conversion of solar power i.e. solar energy to heat power or heat energy. Solar ETC essentially consisting of solar evacuated tubes is the heart of the solar water heater where the solar power is efficiently transferred to water thus heating it. The solar ETC is a part of the solar water heater and is used specifically f....
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....Rate) Dated. 28.06.2017. However, the AAR ruled against them by bifurcating the phrase "Solar power based devices" into "Solar" and "Power" and drawing reference to the Electricity Act, 2003 wherein "power" is defined in connection with electricity, had held that the ETC does not convert solar energy to electricity an hence cannot be considered as a solar power based device eligible for the concessional rate of 5%. He submitted that the basis for the AAR ruling is not correct and hence they have filed this appeal. He also submitted that, except in Bangalore and Chennai ports, all over the country the ETC is subjected to levy of 5% CVD on the imports. 7.1. On being specifically asked by the Members about the reasons for delay in filing the appeal before the Appellate Authority, he admitted that as per the law the appeal before the Appellate Authority has to be filed within 30 days of the receipt of the AAR ruling and the Appellate Authority has the power to condone a delay of a further 30 days. However, in their case they had received the AAR ruling dated 31.12.2018 on 04.01.2019. Immediately on receipt of the order, the Managing Director consulted with several agencies and Trade ....
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....Appellate Authority is empowered to allow the appeal to be presented within a further period of 30 days if it is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the initial period of 30 days. Thus, the Appellate Authority is empowered to extend the period for filing an appeal for a further period of 30 days only and not more than such period. In other words, the total limitation period during which an appeal can be preferred before this Authority is 60 days from the date of communication of the advance ruling order, on showing sufficient cause. The proviso does not mean that the appeal can be presented after 60 days. If it is presented beyond the period of 30 days but within the further period of 30 days as stipulated by the proviso, then, the Appellant has to satisfy the Appellate Authority that there was sufficient cause which prevented him from filing the appeal within the period of 30 days. 11. The question whether this Appellate Authority can entertain an appeal under Section 100 of the CGST Act beyond the period of 60 days does not require much debate and has been answered in the negative by the Supreme Court in the case of S....
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....1963 gives an opportunity to a litigant to file applications beyond the prescribed period of limitation provided, he is able to establish that he was prevented by sufficient cause from approaching the Court within the said period. However, the Supreme Court in the case of Consolidated Engineering Enterprises vs Principal Secretary, Irrigation Department and Others - (2008) 7 SCC 169 = 2008 (4) TMI 668 - SUPREME COURT , While considering Section 34(3) of the Arbitration and Conciliation Act, 1996 observed that "When any special statute prescribes certain period of limitation as well as provision for extension up to specified time limit, on sufficient cause being shown, then the period of limitation prescribed under the special law shall prevail, and to that extent the provisions of the Limitation Act shall stand excluded" Further, in the case of Commissioner of Customs and Central Excise vs Hongo India (P) Ltd - (2009) 5 SCC 791 = 2009 (3) TMI 31 - SUPREME COURT, the Hon'ble Supreme Court considered the question whether Section 5 of the Limitation Act can be invoked for condonation of delay in filing an appeal or reference to the High Court and observed thus: "As poin....