TaxTMI 
TaxTMI 
2005 (7) TMI 129
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....ing the period 1-3-2000 to 31-8-2000 by availing the benefit of Notification No. 6/2000. He has however allowed the appellants to adjust the amount of Rs. 51,65,567/- (Fifty one lakh sixty five thousand five hundred sixty seven only) paid by the appellants @ 8% of the value of the goods in terms of the provisions of Rule 57AD. In addition, personal penalty of identical amount has been imposed on M/s. Hyundai Unitech Electrical Transmission Ltd., in terms of the provisions of Section 11AC of the Central Excise Act, 1944 read with Rule 173Q and personal penalty of Rs. 2 lakhs, on the Chief Manager (Works), Shri Utpal Kumar Das in terms of Rule 209A of the erstwhile Central Excise Rules, 1944 read with Section 38A of the Central Excise Act, 19....
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....o any special devices including electric generator running on wind energy, whereas Notification No. 6/2000, Serial No. 13 of List No. 5 exempted only wind operated electricity generators, their components and parts thereof. As such, Wind Mill and parts thereof, which were appearing at serial No. 13 of earlier Notification No. 5/99 was not appearing in Notification No. 6/2000. Accordingly, show cause notice was issued to the appellants on 2-9-2003 raising demand of duty in respect of the clearances affected during 1-3-2000 to 30-8-2000 by denying them the benefit of Notification in question. Personal penalty was also proposed along with confiscation of the seized goods. 3. The appellants challenged the above proposal on merits as also on ....
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....enerator, which are specified in the notification but are "wind operated electricity generator, their components and parts thereof". Admittedly, the tower material is required for full operation of the wind operated electricity generators. The Tribunal in the case of Bharat Heavy Electricals Ltd. v. Collector of Customs, Chennai, reported in 1999 (108) E.L.T. 448 (Tribunal) has considered the technical details of wind operated electricity generator and has held that the same consists of various parts including tower and foundation. As such, it was held that the goods imported without tower cannot be regarded as complete wind operated electricity generators. The distinction made by the Commissioner to hold that the said decision is not appli....
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....ind Mills and wind operated electricity generators separately, so as to effectively clarify the items for the exemption, which was available to all non-conventional energy device/system, we find that in any case the tower materials being a part of wind operated electricity generator as appearing in subsequent Notification No. 6/2000 would earn exemption as the same is also a part of the wind operated electricity generators. In view of the foregoing, we hold that the exemption was rightly claimed by the appellants. 7. In any view of the matter, we note that the demand is hit by bar of limitation having been raised after the normal period. Admittedly, the appellant had filed two classification lists claiming the benefit of the notification....