9911796707
TMI Blog2011 (2) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... d Representative (Jt. CDR) with Ms. Monika (DR) - for the Respondent. Per. Rakesh Kumar :- The appellant are engaged in the manufacture of Man Made Processed Knitted Fabrics chargeable to Central Excise Duty under heading 6002.93 of the Central Excise Tariff Act, 1985. The period of dispute in this case is from 1/9/02 to 31/3/03. During this period, the appellant were clearing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of conditions prescribed in this notification, the textile yarns or the fabrics shall be deemed to be duty paid even without production of documents evidencing payment of duty therein. Since in this case, the appellant were manufacturing Processed Man Made Knitted Fabrics from the grey fabrics received from their clients on job work basis and there was no evidence that the grey fab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arh reported in 2010 (253) E.L.T. 35 (Tri. Del.), wherein it was held that explanation II to Notification No. 14/02-CE creates a legal fiction/ deeming provision by which the assessee is absolved of the primary burden of proving the duty paid nature of the grey fabric/yarn, but it cannot be interpreted to mean that where the product is subjected to nil rate of duty, the payment of duty is to be pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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