Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (4) TMI 663 - AT - Central ExciseFabrics – Exemption Notification No. 14/2002-C.E – Condition - show cause notice seeks to deny the concessional rate of duty on processed knitted fabrics of man made yarn/fibre under Sl. No. 16 of the table annexed to the Notification No. 14/02-C.E. only on the ground that the unprocessed knitted fabrics is fully exempt from duty under Sl. No. 14 of the table annexed to the same notification – For independent processors condition of duty having been paid on unprocessed fabrics to be satisfied – Presumption of duty paid nature as per Explanation-II, rebuttable - presumption and if there is clear evidence indicating that the unprocessed fabrics is fully exempt, the same cannot be treated as duty paid – matter remanded to the original adjudicating authority
|