https://www.taxtmi.com/caselaws?id=339857 The Tribunal upheld the respondent's entitlement to benefit under exemption Notification No. 14/2002-CE without the need for producing duty paying documents. Relying on the legal fiction created by the explanation in the notification and previous decisions, the Tribunal dismissed the Revenue's appeal. The case clarified that manufacturers could avail the exemption without physical proof of duty payment, aligning with the interpretation provided by the Hon'ble Apex Court and established precedents. en-us Mon, 30 Jan 2017 00:00:00 +0530 Wed, 08 Mar 2017 07:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339857 The Tribunal upheld the respondent's entitlement to benefit under exemption Notification No. 14/2002-CE without the need for producing duty paying documents. Relying on the legal fiction created by the explanation in the notification and previous decisions, the Tribunal dismissed the Revenue's appeal. The case clarified that manufacturers could avail the exemption without physical proof of duty payment, aligning with the interpretation provided by the Hon'ble Apex Court and established precedents. Case-Laws Central Excise Mon, 30 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339857