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TMI Blog2011 (2) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... reates 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 nil rate of duty, the payment of duty is to be presumed and that to presume the payment of duty even in a case of no such payment has been made would amount to create a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 this period, the appellant were clearing the Processed Knitted Fabrics by paying concessional rate of duty of 10% adv. under Notification No. 14/02-CE dated 1/3/02 (Sl. No. 16) of the table annexed to the notification. As per the conditions, subject to which the conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant were manufacturing Processed Man Made Knitted Fabrics from the grey fabrics received from their clients on job work basis and there was no evidence that the grey fabric were duty paid, the Department sought to deny the duty exemption under Notification No. 14/02-CE. It is on this basis that Assistant Commissioner vide order-in-original dated 8th March 2004 confirmed the duty demands o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the duty paid nature of the grey fabric/yarn, but it cannot be interpreted to mean that where the product is subjected to nil rate of duty, the payment of duty is to be presumed and that to presume the payment of duty even in a case of no such payment has been made would amount to create a new legal fiction, which is not contemplated under the said notification. It was also held in this case th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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