https://www.taxtmi.com/caselaws?id=338198 The appellant, engaged in manufacturing cotton knitted fabrics and garments, was found entitled to the exemption under Notification No. 14/2002-CE despite challenges from the department. The Tribunal ruled in favor of the appellant, citing relevant case law and legal fiction provisions, allowing the appeal. Similarly, the respondent, also involved in manufacturing cotton knitted fabrics, was granted the benefit of the same exemption under Notification No. 14/2002-CE, with the Tribunal upholding the lower authority's decision and dismissing the Revenue's appeal. en-us Tue, 27 Dec 2016 00:00:00 +0530 Fri, 24 Feb 2017 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338198 The appellant, engaged in manufacturing cotton knitted fabrics and garments, was found entitled to the exemption under Notification No. 14/2002-CE despite challenges from the department. The Tribunal ruled in favor of the appellant, citing relevant case law and legal fiction provisions, allowing the appeal. Similarly, the respondent, also involved in manufacturing cotton knitted fabrics, was granted the benefit of the same exemption under Notification No. 14/2002-CE, with the Tribunal upholding the lower authority's decision and dismissing the Revenue's appeal. Case-Laws Central Excise Tue, 27 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338198