TMI Blog2008 (9) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : P.G. Chacko, Member (J)]. This application filed by the appellants is for rectification of what they have found as an apparent mistake in Final Order No. 609/08 dated 24-6-2008 passed by this Bench in Appeal No. E/583/2001 filed by the department. It is submitted that the amendment brought to Notification No. 205/88-C.E. dated 25-5-1988 by Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TAT-Chennai). We have heard the learned SDR also. 2. After considering the submissions, we have found apparent error in our Final Order No. 609/08 dated 24-6-2008. S. No. 12 in the Table annexed to Notification No. 205/88-C.E., before its amendment on 16-3-1995, reads thus: windmills and any specially designed devices which run on windmills . It was with reference to this entry that we examined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty of excise in respect of a variety of solar energy generating devices as also other non-conventional energy producing devices like windmills, biogas plants etc. These were listed at S.Nos. 1 to 17 in the Table annexed to the notification. At S.No.12, windmills, parts of windmills and any specially designed devices which run on windmills were mentioned for the above benefit. In the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. In the result, we hold that the respondents were entitled to claim the benefit of exemption for the towers in terms of S. No. 12 of the Table annexed to Notification No. 205/88-C.E. and, therefore, the decision of the lower appellate authority does not call for interference. The Revenue s appeal is dismissed. 3. The ROM application stands allowed and consequently, the final order shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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