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M/s Sonia Textiles Ltd. Versus C.C.E., Delhi-IV

Benefit of N/N. 14/2002-CE dated 01.03.2002 - Man made Processed Knitted Fabrics classifiable under Tariff sub Heading No. 6002.93 of Central Excise Tariff Act, 1985 - Held that: - in this case benefit of exemption Notification have been denied on the premises that as per Notification No. 14/2002-CE, the exemption is available on production of documents evidencing payment of duty thereon, but as per explanation to the exemption notifications creates a legal fiction, specifying that for the purpo .....

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have been paid even without production of documents evidencing payment of duty thereon, it was clearly meant that no duty was required to be paid by the manufacturers of knitted garments. Such an intention is clearly reflected in the Government's own Budgetary Notes extracted above. We, thus, hold 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 ficti .....

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cate for the Appellant Shri Harvinder Singh, A.R. for the Respondent ORDER The appellant is in appeal against the impugned order denying the benefit of Notification No. 14/2002- CE dated 01.03.2002. 2. The facts of the case are that the appellant was manufactured Man made Processed Knitted Fabrics classifiable under Tariff sub Heading No. 6002.93 of Central Excise Tariff Act, 1985. The appellant was paid the concessional rate of duty on the said goods in terms of Notification No. 14/2002-CE date .....

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duty has been paid, therefore, the appellant is not entitled for benefit of Notification No. 14/2002-CE. Consequently, the impugned proceedings were initiated and the benefit of Notification was denied. Aggrieved from the said order, the appellant is before us. 3. The Ld. Counsel for the appellant is submits that as no duty was payable on Textile Fabrics, therefore, the same is to be demanded as duty paid by the appellant, therefore, the benefit of Notification No. 14/2002 is available to the ap .....

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n 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. 5. Further, the said issue came up before the Hon'ble Apex Court in the case of Sports & Leisure Apparel .....

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exemption and concessional rates respectively. Those who wanted to avail the Modvat credit of the duty paid on the inputs or the capital goods, were supposed to pay excise duty at concessional rate, i.e., 75% of the normal rate of duty. Under the other scheme, full exemption from payment of duty was granted to those who did not wish to avail the Modvat credit facility. These two schemes were explained in the Budget Explanatory Notes issued by the Central Government, relevant portion whereof is e .....

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pay any duty. The rates of deemed credit for processed knitted fabrics of cotton are the same as applicable to woven fabrics. Notification Nos. 14/2002-C.E. and 15/2002-C.E., both dated 1-3-2002 prescribes effective rates of duty of nil or 12% adv. in the case of textile fabrics subject to the condition that the goods should have been made from textile yarns or fabrics on which the appropriate excise duty or CVD has been paid. It may, however, be noted that Explanation II to the notification ma .....

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