2014 (1) TMI 579

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..... cts which are cleared by them under exemption Notification No. 30/2004-CE - If that be so, the entire show cause notice which seeks to demand of duty for non-compliance of the conditions, seems to be misconstrued as there is no condition which has not been complied with by the assessee – The appellants have made out a strong prima facie case in their favour – pre-deposits waived till the disposal .....

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..... d that the appellant is manufacturer of textile and textile articles and has availed the benefit of Notification No. 30/2004-CE from August 2005. It is also recorded by the first appellate authority in his impugned order in Para -10 that the appellant, after opting for the benefit of Notification No. 30/2004, has not availed any cenvat credit on the inputs which are utilised for such products whic .....

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