Aggregate clearances for small-scale exemption included Baddi unit clearances; complete waiver of pre-deposit was refused.

Clearances from the Baddi unit were treated as part of the aggregate value of clearances for exemption under Notification No. 8/2003-CE, because the Tribunal applied the same principle already recorded in the appellant's earlier stay proceedings under para 2(vii) of the notification. On that basis, it found no reason to depart from the earlier view and declined complete waiver of pre-deposit. The appellant was directed to deposit the duty amount within the stipulated time, while waiver of interest and penalty deposit operated only during the pendency of the appeal on compliance.

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Issues: Whether the clearances of the Baddi unit were to be excluded while computing the aggregate value of clearances for the purpose of exemption under Notification No. 8/2003-CE and consequential waiver of pre-deposit.

Analysis: The Tribunal found that the issue was identical to the one considered earlier in the appellant's stay proceedings. In that earlier order, it had been held that the clearances were correctly taken into account while computing the aggregate value of clearances of all excisable goods for the preceding financial year under para 2(vii) of the notification. Following the same principle, the Tribunal held that no different view was warranted at this stage.

Conclusion: The request for complete waiver was rejected and the appellant was directed to deposit the duty amount within the stipulated time, with waiver of interest and penalty deposit only during the pendency of the appeal on compliance.

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