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TMI Blog2015 (10) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... ention of Rule 4(1), 6 & 9 of Central Excise Rules, 2002 - benefit of exemption Notification No.30/2004-CE, dt.09.07.2004 - Held that:- issue is no more res integra in view of the decision of the Tribunal in the case of Bhilosa Industries Pvt.Ltd. (2014 (10) TMI 809 - CESTAT AHMEDABAD). - Following this decision. impugned order is set aside - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... iability correctly on clearance, failed to observe the condition of registration rules and wrongly availed the benefit of exemption Notification No.30/2004-CE, dt.09.07.2004 as amended. 3. The learned Advocate submits that the Tribunal has decided the issue in their favour, in their own case as reported in 2015 (317) ELT 382 (Tri-Ahmd) (Bhilosa Industries Pvt.Ltd. Vs CCE Vapi). 4. The learned Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) Whether extended period is invokable in these proceedings in view of facts & circumstances available on record? (iii) Whether penalties are required to be imposed upon the appellants in these proceedings? ... ... ... 9.2 It is observed from the case records that following expressions have been used in the description column of Table to Notification No. 30/2004-C.E. as amended, against Sr. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he yarn should have been obtained (whether purchased or not) from outside and the word 'manufacture' should be the same factory/assessee to whom demand is issued. That accordingly the expression 'in his factory' should be treated as 'the same factory'.' 5. In view of the above discussion and following the decision of the Tribunal in the case of Bhilosa Industries Pvt.Ltd. (supra), we set aside th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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