https://www.taxtmi.com/caselaws?id=87476 Notification No. 77/83-C.E. exempted the first clearances from one or more factories up to the prescribed limit and did not exclude goods merely because they were manufactured for another concern and bore that concern's brand name. The assessee remained the manufacturer, and no clubbing of clearances was alleged for computing the exemption limit. In the absence of any prohibition in the notification, branded clearances could not be denied exemption. The assessee was therefore entitled to the notification benefit, and the demand could not be sustained. en-us Tue, 09 Dec 1997 00:00:00 +0530 Tue, 06 Sep 2011 12:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87476 Notification No. 77/83-C.E. exempted the first clearances from one or more factories up to the prescribed limit and did not exclude goods merely because they were manufactured for another concern and bore that concern's brand name. The assessee remained the manufacturer, and no clubbing of clearances was alleged for computing the exemption limit. In the absence of any prohibition in the notification, branded clearances could not be denied exemption. The assessee was therefore entitled to the notification benefit, and the demand could not be sustained. Case-Laws Central Excise Tue, 09 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87476