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2017 (6) TMI 851 - AT - Central ExciseBenefit of N/N. 14/2002- CE dated 01.03.2002 - denial on the ground that documents evidencing payment of duty were not produced - Held that: - as per explanation to the exemption notifications creates a legal fiction, specifying that for the purpose of conditions of this notification, textile yarn or fabrics shall be deemed to have been duty paid even in the absence of production of documents evidencing payment of duty thereon, as no duty is payable on Textile Fabric. Therefore, the appellant is not required to produce duty paying documents - benefit of N/N. 14/2002-CE is available to the appellants - appeal allowed - decided in favor of appellant.
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