Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Excise Laws — Excise duty — On knitted garments — Exemption from — Under Notification Nos. 14/2002-CE and 15/2002-CE dated 01.03.2002 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Excise Laws — Excise duty — On knitted garments — Exemption from — Under Notification Nos. 14/2002-CE and 15/2002-CE dated 01.03.2002 ~ Assessee-manufacturer of knitted fabric — Manufactured such fabric out of the duty paid yarn — It also did not take any MODVAT credit of the duty paid on the yarn — Sought exemption froin duty under the Notifications dated 01.03.2002 —. Denied by the authorities concerned — Order upheld by the Tribunal — On appeal, held: As per the scheme under the Notifications, the manufacturers who did not want to avail MODVAT facility were allowed to clear the goods without payment of excise duty - Explanation II to the Notifications created legal fiction, that duty shall be deemed to have been paid even without production of documents evidencing payment of duty thereon — In the facts the assessee was entitled to the benefit of exemption under the Notifications. : Interpretation of Statutes — Legal fiction ~ A fi fiction created by a provision of law is to be given its due play and must be taken to its logical conclusion, |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2016 INSC 244 |
Petitioner | M/s Sports & Leisure Apparel Ltd. |
Respondent | COMMISSIONER OF CENTRAL EXCISE, NOIDA |
SCR | [2016] 4 S.C.R. 7 |
Judgement Date | 2016-03-04 |
Case Number | 1288 |
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