TMI Blog2016 (11) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Raju, Member (T)]. - Tribunal vide Order No. A/791/14/EB/C-II, dated 25-9-2014 [2015 (325) E.L.T. A110 (Tri. - Mum.)] deliberated on the appeals filed by M/s. Rakhoh Enterprises and M/s. Gemini Instratech Pvt. Ltd. It rejected the appeal of Rakhoh Enterprises and referred the matter of M/s. Gemini Instratech Pvt. Ltd. to Larger Bench. 1.1 In the first appeal M/s. Rakhoh Enterprises were issued show cause notice seeking to deny the benefit of Notification No. 6/2006, dated 1-3-2006 to the excisable goods namely anchor rings and load spreading plates manufactured by them and cleared to M/s. Suzlon Gujarat Wind Park Ltd. Duty of ₹ 5,36,83,121/- was confirmed for the period February, 2008 - January, 2013 along with equivalent amount of penalty under Section 11AC of the Central Excise Act, 1944 and appropriate interest under Section 11AB/11AA. 1.2 The second appeal relates to M/s. Gemini Instratech Pvt. Ltd., who were denied benefit of exemption under Notification No. 6/2006, dated 1-3-2006 on the goods namely, wind mill doors, manufactured by them and cleared during the period April, 2008 - September, 2008. The Commissioner (Appeals) upheld the order of Add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pronouncement, then, we have not found any reason, much less cogent and satisfactory for leaving out the petitioner from the reference. The Petitioner s case also requires interpretation of the same Notification and its construction is also an issue in the Petitioner s case. Therefore, the Tribunal should have formulated the same question even in the case of the Petitioner s Appeal and referred all three matters to be decided and by a larger Bench. 12. This mistake and which was apparent could have been rectified in the rectification proceedings, but the Tribunal failed to exercise its powers and the jurisdiction vested in it by law. For these reasons, we allow this writ petition. We quash and set aside the Tribunal s order dated 25th September, 2015 and direct that in the case of the present Petitioner M/s. Rakhoh Industries Pvt. Ltd. as well the issue and inter alia framed in para 20 shall be referred for decision by a larger Bench. After the larger Bench renders a decision or answers it or opines on the issue referred to it, the Tribunal shall decide all the three appeals in accordance with law in the tune with the construction and interpretation of the Notification and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The question which falls for consideration in this appeal is as to whether windmill doors and electrical boxes are components and/or parts of wind operated electricity generators. If the answer is in the affirmative, the respondent would be entitled to the benefit of exemption Notification No. 06/2002-C.E., dated 1-3-2002. List 5 of the said notification lists certain items and we are concerned with Item No. 13, which reads as under :- 13. Wind operated electricity generators, their components and parts thereof. 6. It is argued by Mr. K. Radhakrishnan, learned senior counsel appearing for the Revenue, that windmill doors and electrical boxes are not the components or parts of the electricity generators. It is not in dispute 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 it part of the electricity generator. We further find that this was so held by the Commissioner of Central Excise and Customs, Raipur in Order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r attached over the load spreading plates through the anchor bolts. The anchor bolts of the load spreading plates and the tower are thereafter attached by the bolts. He produces the photographs of the load spreading plates and anchor rings before and after erection of wind operated electricity generator. 5.2 The learned AR argued that the anchor rings and load spreading plates are not parts of the tower and are parts of the foundation of the tower. He argued that Circular No. 1008/15/2015, dated 20-10-2015 covers only the following items : 2. Ministry of New and Renewable Energy had earlier clarified to CBEC on the subject that the following are parts of wind operated electricity generators : (i) Tower : which supports the nacelle and rotor assembly of a wind operated electricity generator. (ii) Nacelle : which consists of gear box, generator, yaw components, flexible couplings, brake hydraulics, brake calipers, sensors, nacelle plate, nacelle cover and other smaller components. (iii) Rotor consists of blades, hub, nosecone, main shaft, special bearings. (iv) Wind turbine controller, nacelle controller and control cables. He pointed out that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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