2015 (10) TMI 1139

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..... uthorised Representative Per: P.K. Das 1. The relevant facts of the case, in brief, are that the Appellants were engaged in the manufacture of Polyester Staple Fibre, Blended Yarn, and Man Made Staple Fibre, classifiable under Chapter 55 of the Central Tariff Act, 1985. On 24.03.2006, the Appellant opted exemption Notification No.30/2004-CE, dt.09.07.2004. The Central Excise Officers Audit party .....

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..... f equal amount of duty. 2. After hearing both the sides and on perusal of the records, we find that the Appellant has already reversed the credit lying in their CENVAT account before issue of the Show Cause Notice. It is noted that on the identical issue, the Tribunal allowed the appeal of the assessee as under:- a) Omkar Textile Mills Pvt.Ltd. 2014 (311) ELT 587 ((Tri-Ahmd)) b) CTM Textile Mil .....

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