SOLGEN ENERGY PVT. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) In these appeals preferred by the assessee what is impugned are the final orders dtd. 16/2/2024 and 11/7/2024 of the Customs, Excise and Service Tax Appellate Tribunal, Bangalore in appeals preferred by the Customs Department against orders of the First Appellate Authority that had allowed the appeal preferred by the appellant against orders of the original authority under the Customs Act denying the appellant the benefit of exemption under Notification No.12/2012 CE dtd. 17/3/2012 in respect of inverter units imported by it.

(2.) The brief facts necessary for the disposal of these appeals are as follows:

(3.) In a further appeal carried by the Customs Department before the Appellate Tribunal, the Appellate Tribunal by the orders impugned in these appeals found that, in as much as the appellant had imported only the inverter component of the Solar Power Generating System and had not imported the photo-voltaic cell necessary for the capture of solar energy along with the inverter, they had not imported a solar power generating system for the purposes of the notification. The Appellate Tribunal, therefore, found that the appellant herein had not satisfied the condition for exemption under the notification aforementioned and allowed the appeal preferred by the Customs Department.