TMI Blog2007 (10) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... help of SPV module and supplying it to the compact fluorescent lamp of a solar lantern - In view of this expert opinion, we hold that impugned item can be considered as solar power generating system for exemption under Not. 5/99 - E/199/2005 - 1234/2007 - Dated:- 15-10-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Menber (T) [Order per: T.K. Jayaraman, Member (T)]. - 1 . T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar lantern is not entitled for the benefit of the said notification. Therefore he demanded Central Excise duly of Rs. 8,07,840/- for the period from 1-10-99 to 28-2-2001 und Section 11A of the Central Excise Act. Further he imposed a penalty of 1,50,000/ under Rule 173Q of the C.E. Rules, 1944. "The Commissioner (Appeals) upheld the order of the lower authority. 2. Mr. M, N. Swamy Naidu and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erter charger card is one of the 4 constituents in the solar lantern. The constituents are: (i) SPV Module (ii) Inverter charger cards/solar power generating systems (iii) Maintenance free lead acid battery (iv) Compact fluorescent lamp. The appellants cited the following case laws to hold that the opinion of experts cannot be ignored without adequate grounds. (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eral Manager has certified that the inverter merger constitutes solar power generating system as it performs the function of generating the required high frequency AC power from in-light with, the help of SPV module and supplying it to the compact fluorescent lamp of a solar lantern. In view of the above, expert opinion, we hold that e impugned item can be considered as solar power generating syst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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