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TMI Blog2017 (7) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be used for non-conventional energy devise. The adjudicating authority has denied the benefit merely holding that the control panel and bus ducts cannot produce energy independently and therefore, is not eligible for the benefit of exemption under N/N. 6/2002. The Commissioner Appeals has rightly analyzed that if this interpretation is to be accepted then the benefit of notification can be claimed only by those manufacturers who are capable of manufacturing the entire non-conventional energy system by themselves. This would not be practically or logically possible that the word device producing energy is not to be interpreted in such a manner to deny the benefit. Appeal dismissed - decided against Revenue. - E/964/2005 - 41014/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After due process of law, the original authority confirmed the demand and imposed penalty of ₹ 10,000/-. In appeal, the Commissioner (Appeals) set aside the demand and penalty. Hence this appeal. 2. On behalf of the department, Ld. AR, Shri K.P. Muralidharan, AC, reiterated the grounds of appeal as well as the findings of the original authority. He submitted that the commissioner appeals ought not to have held that the appellants are eligible for exemption. 3. None appeared on behalf of the respondents even though notice was issued. The appeal is taken up for disposal after hearing the Ld. AR as well as on perusal of records. 4. As narrated above, the exemption as per the notification is eligible in case the items are used fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts cannot produce energy independently and therefore, is not eligible for the benefit of exemption under Notification No. 6/2002. The Commissioner Appeals has rightly analyzed that if this interpretation is to be accepted then the benefit of notification can be claimed only by those manufacturers who are capable of manufacturing the entire non-conventional energy system by themselves. This would not be practically or logically possible that the word device producing energy is not to be interpreted in such a manner to deny the benefit. We are in full agreement with the reasons given by the Commissioner (Appeals). The appeal is devoid of merit and the same is dismissed. (Operative part of the order pronounced in the Open Court on 16.06.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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