TMI Blog2014 (3) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, at the time of clearance of exempted yarn, they were reversing 5% of the amount in terms of the provisions of Rule 6(3)(b) of Cenvat Credit Rules - Held that:- ‘NEY 210 denier’ attracts the tariff rate of duty at 8% of the value of the same. Even if we are prima facie agree with the Revenue’s stand that the benefit of Notification No. 30/2004 is not available to them, we note that there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r No. 56119/2013-EX(PB) - Dated:- 15-4-2013 - Ms. Archana Wadhwa, Member (J) and Shri Rakesh Kumar, Member (T) Shri Rupendra Singh, Advocate, for the Appellant. Ms. Ranjana Jha, DR, for the Respondent. ORDER The appellant are engaged in the manufacture of Nylon Filament Yarn. One such yarn of 210 denier exempted from payment of duty in terms of Notification No. 30/2004-C.E., if th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndition of the notification. Accordingly, demand of duty of Rs. 1,28,31,416/- raised against them for the period October, 2009 to December, 2010 and stands confirmed by the impugned order of the Commissioner along with imposition of penalty of identical amount. 3. After hearing both the sides, we find that NEY 210 denier attracts the tariff rate of duty at 8% of the value of the same. Even if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 would prima facie cover the disputed issue but we find that the applicability of the said notification was not examined by the adjudicating authority as the appellant did not place reliance on the same. We accordingly deem it fit to set aside the impugned order and remand the matter to the Commissioner for examining the applicability of the said notification. The stay petition as also appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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