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2019 (12) TMI 544 - AT - Central ExciseBenefit of N/N. 14/2002-CE dated 01 Mar 2002 - appellant is a composite mill engaged in spinning of cotton yarn from cotton fibres, weaving of grey fabrics and processing of said grey fabrics with the aid of power - legal fiction created in law - HELD THAT:- The issue is no longer res-integra as settled by the judgment of Hon’ble Supreme Court 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 Notification Nos. 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. Benefit cannot be denied - appeal allowed - decided in favor of appellant.
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