2023 (2) TMI 244

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.... imported the goods described as "Solar Inverter" and claimed the benefit of Notification No.12/2012-CE dated 17.03.2012. The Assistant Commissioner, Customs, by order dated 06.09.2016, rejected the exemption claim under the said notification. The importer filed an appeal before the Commissioner of Customs (Appeals) (for short, 'the Commissioner') and the Commissioner, by order in Annexure-D dated 20.01.2017, allowed the appeal thus, enabled the importer to have the benefit of exemption granted by the notification dated 17.03.2012. It is a matter of record that the Revenue sought for review of the order of the Commissioner, which was not accepted and finally, the order in Annexure-D was questioned before the Customs, Excise & Service Tax Ap....

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....orter. As a matter of fact, there is no executable order in favour of the importer, and the hearing of the appeal should have been scheduled by affording full and complete opportunity to the Revenue. The denial of the opportunity is reflected in the very finding recorded by the Tribunal in para 5, excerpted above. According to her, on merits, the Revenue has a very good case, in as much as the product imported cannot be equated as Solar Power Generating System and the function it does, does not enable the importer to claim the exemption. 5. The learned counsel Mr Balagopal argues that the Revenue does not properly appreciate the Entry in the exemption notification. The Entry deals with granting an exemption for non-conventional energy de....