2011 (2) TMI 1003

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....nt.   Shri S.K. Panda, Authorized Representative (Jt. CDR) with Ms. Monika (DR) - for the Respondent.   Per. Rakesh Kumar :-   The appellant are engaged in the manufacture of Man Made Processed Knitted Fabrics chargeable to Central Excise Duty under heading 6002.93 of the Central Excise Tariff Act, 1985. The period of dispute in this case is from 1/9/02 to 31/3/03. During t....

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....as per explanation II to this notification, for the purpose of conditions prescribed in this notification, the textile yarns or the fabrics shall be deemed to be duty paid even without production of documents evidencing payment of duty therein. Since in this case, the appellant were manufacturing Processed Man Made Knitted Fabrics from the grey fabrics received from their clients on job work basis....

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....udgment in case of Auro Textile vs. CCE, Chandigarh reported in 2010 (253) E.L.T. 35 (Tri. Del.), wherein it was held that explanation II to Notification No. 14/02-CE creates a legal fiction/ deeming provision by which the assessee is absolved of the primary burden of proving the duty paid nature of the grey fabric/yarn, but it cannot be interpreted to mean that where the product is subjected to n....