2006 (6) TMI 429 - AT - Central Excise

Summary

Issues:
Denial of benefit of certain exemption notifications to the appellant for Solar Power Traffic Signal Systems and Solar Street Lights.

Analysis:
The appellant, a PSU, sought clearance for appeals arising from an Order-in-Original denying them benefits under specific exemption notifications. The issue had been considered in a previous case where the benefit of the notifications was extended. The Revenue planned to appeal to the Apex Court. Upon review, the Tribunal found that the impugned order in the appellant's case had been allowed previously. The Tribunal examined the relevant entries in Notification No. 6/2002, focusing on non-conventional energy devices/systems specified in List 9, which included various applications of solar energy. The impugned goods, Solar Power Traffic Signal Systems, operated on electricity converted from solar energy, falling under "other applications" in List 9. The Tribunal applied the doctrine of 'Ejusdem generis' to interpret the Notification and concluded that denying benefits to these goods would contradict the Notification's spirit. The Tribunal disagreed with the lower authority's strict grammatical interpretation and allowed the appeals with consequential relief.

The Tribunal referred to a previous judgment where similar issues were addressed, and based on that precedent, set aside the impugned order and allowed the appeal with consequential relief. The decision was pronounced and dictated in open Court, following the cited judgment's ratio.

This detailed analysis of the judgment highlights the Tribunal's reasoning behind allowing the appeal and providing relief to the appellant regarding the denial of benefits under specific exemption notifications for Solar Power Traffic Signal Systems and Solar Street Lights.