https://www.taxtmi.com/caselaws?id=75020 An exempted small-scale unit availing Notification No. 8/2003-C.E. did not lose SSI exemption merely because it paid duty on branded goods. The notification itself contemplated duty liability on such branded goods, and that payment did not convert the unit into a non-SSI unit. The departmental view that duty on branded goods had to be paid by the 5th of the succeeding month, and that failure on this basis justified denial of SSI status, was not sustainable. The demand treating the unit as a non-SSI unit therefore failed, and the impugned order was set aside with consequential relief. en-us Wed, 25 Mar 2009 00:00:00 +0530 Wed, 17 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75020 An exempted small-scale unit availing Notification No. 8/2003-C.E. did not lose SSI exemption merely because it paid duty on branded goods. The notification itself contemplated duty liability on such branded goods, and that payment did not convert the unit into a non-SSI unit. The departmental view that duty on branded goods had to be paid by the 5th of the succeeding month, and that failure on this basis justified denial of SSI status, was not sustainable. The demand treating the unit as a non-SSI unit therefore failed, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75020