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2016 (7) TMI 1410 - AT - Central ExciseBenefit of N/N. 14/2002-C.E., dated 1st March, 2002 - The condition that ‘appropriate duties’ were to be discharged was interpreted to deny exemption to such final products in which the intermediate/inputs were not considered as having paid duty - interpretation of statute - Held that: - reliance placed in the case of M/s. SPORTS & LEISURE APPAREL LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NOIDA [2016 (8) TMI 128 - SUPREME COURT], where it was held that Explanation II to the said exemption N/N. 14/2002 and 15/2002 create legal fiction and that was the precise purpose for which this explanation was added. It is trite law that a fiction created by a provision of law is to be given its due play and it must be taken to its logical conclusion. The contention of Revenue that assessees are not entitled to the exemption in Notification No. 14/2002-C.E. does not find sustenance - appeal allowed - decided in favor of appellant.
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