2014 (6) TMI 23

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....he records. 2. The relevant facts of the case in brief are that the appellants are engaged in the manufacture of Cotton Yarn of various varieties of Heading No.5205, Grey Cotton Fabrics of various varieties under Heading No.5208, Grey Polyester Fabrics of various varieties, Knitted Garments of Heading No.6101 and Woven Garments of Heading No.6201. They availed benefit of Notification No.30/2004-C....

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.... or quantity of clearance in a financial year, make it clear that Rule 11(2) of Rules, 2004 would apply in respect of the notification based on value or quantity of clearance in respect of clearance in a financial year such as SSI exemption etc. However, he fairly submits that the present case relates to 2004-05 and the unutilised credit balance is still lying with the assessee and, therefore, th....