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Commissioner of Central Excise Nagpur Versus M/s Hyundai Unitech Electrical Transmission Limited And Another

2015 (9) TMI 1083 - SUPREME COURT

Benefit of exemption Notification No. 06/2002-CE dated 01.03.2002 - Whether windmill doors and electrical boxes are components and/or parts of wind operated electricity generators - Held that:- As far as windmill doors or tower doors are concerned, it is a safety device which is used as security for high voltage equipments fitted inside the tower, preventing unauthorised access and preventing entries of reptiles, insects, etc., inside the tower. This, according to us, would be sufficient to make .....

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of has to be necessarily a part of the generator. - No case of interference is made out - Decided against Revenue. - Civil Appeal No. 1218 of 2006, Civil Appeal No. 5821 of 2013 - Dated:- 13-8-2015 - Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petitioner : Mr. K. Radhakrishnan, Sr. Adv., Mr. Ritesh Kumar, Adv., Ms. Sunita Rani Singh, Adv., Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. V. Lakshmikumaran, Adv., Mr. M. P. Devanath, Adv., Mr. Vivek Sharma, Adv., Ms. L. Charanaya .....

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show cause notice dated 02.09.2003 was issued for the period from 01.03.2000 to 30.08.2000. Since it was beyond the prescribed period of limitation contained in Section 11A of the Central Excise Act, longer period of limitation under proviso to Section 11A of the Act was invoked. The Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') Gulshan Kumar Arorahas allowed the appeal of the Respondent herein not only on merits but on limitation as well holdin .....

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the adjudicating authority is not relevant, inasmuch as the issue before the Larger Bench in that case was entirely different. The Larger Bench was considering the question of invocation of longer period, where during the relevant period there was admittedly suppression, which came to the notice of the revenue subsequently and as to whether in such situation, subsequent knowledge on the part of the revenue would curtail down the longer period of five year otherwise available to the department. A .....

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