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2005 (7) TMI 242 - AT - Central ExciseFlanges - Exemption - Demand - Limitation - Suppression of facts - Non-conventional energy devices/systems - HELD THAT:- Once tower is accepted and found and held to be part of Wind Operational Electric Generator (WOEG for short) it is to be held that part i.e. flange of this part i.e. tower will be part of the whole i.e. Wind Generated Mill producing electricity from unconventional services. Every devices/systems part in this case having been specifically designed for that purpose in mind. We find the 'flanges' to be a part of WOEG. Classification declarations were filed by the appellant the goods M.S. Forged Flanges (Machined) with the exemption claim under Sr. No. 251 last 5 & Remark column having an Entry 'Wind Mills' spares & parts (for wind operated electricity generators). We find when "the Board has cast an obligation on the department vide Circular No. 124/35/95-CX. to scrutinize the declaration, therefore the finding on suppression as arrived by the Ld. Adjudicator is this order, para 10, of deliberate omission of Sr. No. to involve the Proviso clause & lift the bar of limitation cannot be upheld. As the order does not indicate any other objection of the verification if any, done by the officers. Since the appellants belief of the product being covered on different Sr. No. was well founded & there was no stipulation of reporting the same. Surely if claim is entitled under alternate Sr. No. the same have to be granted. Suppression of fact cannot be arrived. Same has to be of a fact which would disentitle the claim of exemption, if revealed. No such fact is brought out in the order or pleaded before us. The bona fide belief & in view of Boards circular that part of Tower & Tower being part of Wind Operated Electricity Generators would favour the appellant with the bar of limitation to be available in his favour in this case. When our findings on merits about eligibility to Notification & bar of limitation to be in favour of the appellants, we cannot find any reason to uphold any demands of duty or penalty or interest in this case. The same are set aside. Thus, this appeal is allowed setting aside the impugned order.
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