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TMI Blog2019 (12) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Notification Nos. 14/2002 and 15/2002 create legal fiction and that was the precise purpose for which this explanation was added. It is trite law that a fiction created by a provision of law is to be given its due play and it must be taken to its logical conclusion. Benefit cannot be denied - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgment of the Hon'ble Supreme Court is applicable to the present case. 6. Heard both sides and perused the records. 7. The short issue involved in the present appeal for consideration is whether the appellants are eligible to the benefit of Notification 14/2002-CE dated 01.03.2002. We find that the issue is no longer res-integra as settled by the judgment of Hon'ble Supreme Court in the case of Sports & Leisure Apparels Ltd (Supra), wherein their Lordships observed as follows: - 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 sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the goods should have been made from textile yarns or fabrics on which the appropriate excise duty or CVD has been paid. It may, however, 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 Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the interpretation that was given by this Court in Dhiren Chemical Industries case. 17.Learned counsel for the assessees has brought to our notice another pertinent development. He submitted that because of conflicting views of the Tribunal, the matter was referred to a Larger Bench of the Tribunal which has answered the reference by detailed judgment rendered on 29-10-2014 [2014 (310) E.L.T. 515 (Tri. - LB)], accepting the plea of the assessees 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 assessees. 8. Following the aforesaid precedent, we do not find merit in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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