https://www.taxtmi.com/caselaws?id=114148 Small-scale industry exemption was unavailable where goods were cleared under other persons' brand names. Un-retracted managerial statements, corroborated by recipients' consistent statements, established such branded clearances; unsupported contrary claims could not sustain exemption. Later affidavits produced during appeal could not outweigh earlier specific, consistent statements supported by surrounding evidence. The objection that statements had not been supplied did not invalidate the demand because it was raised belatedly, no prejudice was demonstrated, and no cross-examination was sought despite an opportunity to respond. The duty demand was restored and the cross-objections were rejected. en-us Thu, 07 Oct 2004 00:00:00 +0530 Fri, 11 May 2012 16:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114148 Small-scale industry exemption was unavailable where goods were cleared under other persons' brand names. Un-retracted managerial statements, corroborated by recipients' consistent statements, established such branded clearances; unsupported contrary claims could not sustain exemption. Later affidavits produced during appeal could not outweigh earlier specific, consistent statements supported by surrounding evidence. The objection that statements had not been supplied did not invalidate the demand because it was raised belatedly, no prejudice was demonstrated, and no cross-examination was sought despite an opportunity to respond. The duty demand was restored and the cross-objections were rejected. Case-Laws Central Excise Thu, 07 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114148