https://www.taxtmi.com/caselaws?id=53541 Exemption for knitted garments under Notification No. 15/2000-C.E. depended on manufacture from knitted or crocheted textile fabrics on which the appropriate excise duty had actually been paid and on which no Cenvat credit had been taken. The deeming explanation merely dispensed with proof of duty payment through documents; it did not remove the substantive condition of actual duty incidence on the fabrics. The later amendment deleting part of that condition was not treated as clarificatory or retrospective. On this interpretation, the duty demand was sustained, while penalties were set aside because the dispute was purely interpretational. en-us Thu, 11 Nov 2004 00:00:00 +0530 Fri, 24 May 2024 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53541 Exemption for knitted garments under Notification No. 15/2000-C.E. depended on manufacture from knitted or crocheted textile fabrics on which the appropriate excise duty had actually been paid and on which no Cenvat credit had been taken. The deeming explanation merely dispensed with proof of duty payment through documents; it did not remove the substantive condition of actual duty incidence on the fabrics. The later amendment deleting part of that condition was not treated as clarificatory or retrospective. On this interpretation, the duty demand was sustained, while penalties were set aside because the dispute was purely interpretational. Case-Laws Central Excise Thu, 11 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53541