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TMI Blog2014 (3) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- condition Nos. 123 & 126 of Notification No. 6/2002 which exempts Twisted Polyester Filament Yarn and Draw-twisted Polyester Filament Yarn, produced by the appellant are subjected to conditions mentioned in the notification - said conditions does not specify ‘only’ use of specified raw material on which the duty has been paid, which would indicate that the appellant is eligible to use non- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is filed for waiver of pre-deposit of duty of Rs. 1,74,79,458/-, interest thereof and equal amount of penalty imposed. 2. The above said amounts have been confirmed by the adjudicating authority in remand proceedings for the period within the limitation. The said demand has been confirmed on the ground that the appellant is not eligible to avail the benefit of Notification No. 6/2002-C.E., Sr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05 (181) E.L.T. 154 (S.C.), wherein in an identical situation, it was held in favour of the assessee. It is also his submission that Government of India has always used a specific word for exempting a particular product if they intended such exemption to be granted only if raw materials are used as specified. For that purpose, he would rely upon Notification No. 8/97 and Notification No. 13/98-C.E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding the matter back. 5. After considering the submissions made by both sides and perusal of the records, we find that the condition Nos. 123 126 of Notification No. 6/2002 which exempts Twisted Polyester Filament Yarn and Draw-twisted Polyester Filament Yarn, produced by the appellant are subjected to conditions mentioned in the notification. 6. On perusal of the said conditions, we find t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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