2018 (1) TMI 1686

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..... Mishra, DR, for the Respondent. ORDER The present appeal is filed against the Order-in-Original No. 7/2017-18, dated 11-5-2017. The period of dispute is October, 2014 to Sept. 2016. 2. The brief facts of the case are that the appellant is a manufacturer and exporter of the cotton fabrics and cotton yarn. The goods were also sold in the domestic market without payment of excise duty by av....

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....ification No. 30/2004 is mainly applicable to the domestic sale. On the other hand, Notification No. 29/2004 is mainly related to the export. 5. From the Board's Circular No. 795/28/2004-CX., dated 28-6-2004, it is clarified that the simultaneous benefit under the Notification Nos. 29 & 30/2004 can be availed provided the manufacturer is maintaining the separate books of account for goods av....