TMI Blog2015 (12) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... not mean that the party is not eligible for the benefit provided under another notification, as far as they fulfill the provisions of the said notification. Therefore, we do not find any irregularity in the clearance of yarn waste free of duty by the Appellant in accordance with Sr.No.8 of the Table of the Notification No.30/2004-CE, dt.09.07.2004. Hence, the Order-in-Appeal setting aside the demand of duty, interest and imposition of penalty is correct - Decided against Revenue. - Appeal No.E/983-986/2008-DB; E/CROSS/46-49/2008 - Order No. A/11625-11628/2015 - Dated:- 12-11-2015 - MR. P.K. DAS, MEMBER (JUDICIAL) AND MR. P.M. SALEEM, MEMBER (TECHNICAL) For the Petitioner : Shri L. Tendupatra, Authorised Representative For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Table of the Notification No.30/2004-CE, dt.09.07.2004. However, at the same time, Revenue contends that the Appellants are not eligible to avail the duty exemption of yarn waste under the provisions of another Notification vide Notification No.89/95-CE, dt.18.05.1995, and hence duty is leviable on clearance of such yarn waste. 3. It is observed that the Commissioner (Appeals) has gone into this issue and analyzed the situation in the impugned Order-in-Appeal. For better appreciation, Para 3 of the said order is reproduced below:- 3. I have heard the appellants and have examined the matter. I find that the Appellants were manufacturing Dyed Yarn falling under Chapter 54 and 55 of Central Excise Tariff Act, 1985 and the same were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicable and therefore there is no question of applying this notification at all. I also agree with the appellants plea that it is their option to avail of any notification more beneficial to them. Impugned goods were correctly cleared under exemption as provided in Sr.No.8 of the exemption Notification No.30/04 dt.09.07.2004 and therefore, demand of duty, interest and imposition of penalty are not sustainable 4. We find that the Appellants are not eligible for duty exemption for yarn waste, under Notification No.89/95-CE, dt.18.05.1995 as contended by the Revenue. However, this does not preclude the Appellants from availing the benefit of Notification No.30/2004-CE, dt.09.07.2004, which is altogether a separate and independent notif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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