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TMI Blog2017 (5) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... been duty paid even without production of documents evidencing payment of duty thereon - benefit of notification allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/2729/2008 - Final Order No. 60629 / 2017 - Dated:- 6-4-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Sh. Mayank Garg, Advocate- for the appellant Shri. H.Singh, AR- for the respondent ORDER Per Ashok Jindal The appellant is in appeal against the impugned order denying the benefit of Notification No. 15/2002-CE dated 01.03.2002 S. No. 14. 2. The facts of the case are that the appellant is engaged in the manufacture of knitted garments falling under sub heading No. 6101.00 made from knitted f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e explanation to the notification for the benefit of said notification, the fabrics shall deemed to have been duty paid even without production of documents evidencing payment of duty thereon. The said issue has been examined by the Hon ble Apex Court in the case of Sports Leisure Apparel ltd.(Supra), wherein the Hon ble Apex Court has observes as under: 14. We have already reproduced the relevant portion of Notification No. 15/2002, in particular condition No. 4 contained therein as well as explanation II thereof. As pointed out above, in the Union Budget, 2002, a new excise duty scheme for textile sector was introduced, as per which manufactures of the fabric or garments were given choice to opt under one of two schemes. Normal rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, be noted that Explanation II to the notification makes it abundantly clear that all fibres and yarns are deemed to have been duty paid even without production of documents evidencing payment of duty. Therefore, the manufacturer is eligible for the rates prescribed in the notification. The only condition that has to be satisfied is with regard to availment or non-availment of cenvat credit, as the case may be. It is thus made clear that the benefit of the rate of duty should be allowed without insisting upon any documentary proof for payment of duty. However, if the manufacturer wants to avail cenvat credit of duty paid on inputs or capital goods on actual basis, he will be required to produce duty paying documents as prescribed und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur notice pertinent development. He submitted that because of conflicting views of the Tribunal, the matter was referred to Larger Bench of the Tribunal which has answered the reference by detailed judgment rendered on 29.10.2014 [2014 (310) ELT 515 (Tri. LB), accepting the plea of the assessee and rejecting the stand of the Revenue. In any case, we have independently examined the issue and for the reasons stated above, we are of the opinion that benefit of exemption notification would be available to all these assessee. And hold that the benefit of exemption Notification No. 15/2002-CE dated 01.03.2002 cannot be denied to the appellant. 7. We find that in the impugned order, the Ld. Commissioner (A) has relied on the decision of M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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