2014 (3) TMI 376

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....te, 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 the manufacturer does not avail any credit of duty paid on the inputs. Inasmuch as the appellant were manufacturing both dutiable as well as exempte....

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....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 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 ....