https://www.taxtmi.com/caselaws?id=336574 An exemption under Notification No. 14/2002-CE could not be denied merely because the intermediate or input goods were not separately shown as duty paid. The controlling interpretation treated the notification's explanation as creating a legal fiction for textile goods, so the condition of appropriate duty was satisfied within the scheme even without independent documentary proof of duty on the inputs. On that basis, the demand for duty, interest and penalty based on the contrary view was not sustainable. 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 An exemption under Notification No. 14/2002-CE could not be denied merely because the intermediate or input goods were not separately shown as duty paid. The controlling interpretation treated the notification's explanation as creating a legal fiction for textile goods, so the condition of appropriate duty was satisfied within the scheme even without independent documentary proof of duty on the inputs. On that basis, the demand for duty, interest and penalty based on the contrary view was not sustainable. Case-Laws Central Excise Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336574