2012 (5) TMI 516

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....rd both sides on the stay petition. 2. The appellant are manufacturers of 100% cotton knitted processed fabrics falling under chapter heading 60019100. During the period 7/12/2008 to 31/07/2009, they have availed the benefit of exemption under Notification No.29/2004-CE in respect of DTA clearances and in respect of clearances made on export, they paid duty @ 4% availing the benefit under Notif....

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....fications one for domestic clearances and the other for exports and, therefore, their availing the credit was legal and proper. 4. The learned Superintendent (AR) submits that in terms of Board's Circular No.937/27/2010-CX dt. 26/11/2010, the appellants had no justification to avail the Notification No.59/2008 in respect of clearances made for export when the goods are otherwise unconditionally....