https://www.taxtmi.com/caselaws?id=252762 The Tribunal held that the benefit of Sr. No. 12 of Notification No. 14/2002-CE is admissible to the appellants, considering the fabrics as 'deemed duty paid' under Explanation-II. The Tribunal emphasized that any other interpretation would render Explanation-II redundant and lead to absurd results, contrary to the legislative intent. The reference was answered in favor of the appellants, and the appeal files were listed for disposal before the regular bench. en-us Tue, 28 Oct 2014 00:00:00 +0530 Fri, 16 Jan 2015 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252762 The Tribunal held that the benefit of Sr. No. 12 of Notification No. 14/2002-CE is admissible to the appellants, considering the fabrics as 'deemed duty paid' under Explanation-II. The Tribunal emphasized that any other interpretation would render Explanation-II redundant and lead to absurd results, contrary to the legislative intent. The reference was answered in favor of the appellants, and the appeal files were listed for disposal before the regular bench. Case-Laws Central Excise Tue, 28 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252762