https://www.taxtmi.com/caselaws?id=336574 The case centered on the eligibility of assessees for concessional and 'nil' duty rates under notification no. 14/2002-CE. The issue arose regarding the interpretation of conditions for exemption under the notification. The Supreme Court clarified the conditions for availing exemptions and held that duty shall be deemed paid even without evidence of payment. Discrepancies in demands were addressed, with different Commissioners making varied decisions based on duty discharge on intermediates/inputs. The judgment referenced a Larger Bench decision approved by the Supreme Court, affirming the assessees' entitlement to the exemption. Consequently, the Revenue's appeals were rejected, and the appeal of M/s Hindoostan Spinning and Weaving Mills Ltd was allowed. en-us Thu, 28 Jul 2016 00:00:00 +0530 Mon, 19 Dec 2016 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336574 The case centered on the eligibility of assessees for concessional and 'nil' duty rates under notification no. 14/2002-CE. The issue arose regarding the interpretation of conditions for exemption under the notification. The Supreme Court clarified the conditions for availing exemptions and held that duty shall be deemed paid even without evidence of payment. Discrepancies in demands were addressed, with different Commissioners making varied decisions based on duty discharge on intermediates/inputs. The judgment referenced a Larger Bench decision approved by the Supreme Court, affirming the assessees' entitlement to the exemption. Consequently, the Revenue's appeals were rejected, and the appeal of M/s Hindoostan Spinning and Weaving Mills Ltd was allowed. Case-Laws Central Excise Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336574