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TMI Blog2018 (9) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... has to be given retrospective effect - Appeal allowed. Penalty u/r 26 of the CER - Held that:- Penalty on N.K. Khanna, Director set aside. Appeal allowed - decided in favor of appellant. - Appeal No. E/51390-51391/2017-EX[DB] - A/52700-52701/2018-EX[DB] - Dated:- 29-6-2018 - Mr. Anil Chaudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) Present for the Appellant: Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elow the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy recommending the grant of this exemption and the said officer certificate that the goods are required for initial setting up of a solar power generation project or facility; and (ii) the manufacturer of such goods furnishes an undertaking to the Deputy Commissioner of Central Excise or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, that is, Notification No. 15/2010, had been modified as under: (1) an officer not below the rank of a Deputy Secretary to the Government of India, in the Ministry of New and Renewable Energy recommends the grant of this exemption, indicating the quantity, description and specification thereof and certifies that the goods are required for initial setting up of a solar power generation pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eel that the subsequent notification is clarificatory in nature and, therefore, has to be given retrospective effect thereto. Learned DR submitted that during the impugned period, the subsequent Notification No. 26/2012 dated 08.05.2012 was not available and the clearance fact by the Appellant is to be guided by the previous notification, i.e., Notification No. 15/2010, and, therefore, he contends ..... X X X X Extracts X X X X X X X X Extracts X X X X
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