https://www.taxtmi.com/caselaws?id=115606 Clearances of goods manufactured for another concern under that concern's brand name, and cleared on payment of duty at the normal rate, could not be clubbed with the assessee's own clearances for small scale industry exemption unless the notification expressly permitted aggregation. Because the assessee was treated as an independent proprietary concern and no legal basis for clubbing was shown, eligibility had to be examined on its own clearances alone. The operative effect is that third-party branded, duty-paid clearances were excluded from the exemption computation under Notification No. 1/93-C.E. en-us Wed, 14 Sep 2005 00:00:00 +0530 Thu, 31 May 2012 13:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115606 Clearances of goods manufactured for another concern under that concern's brand name, and cleared on payment of duty at the normal rate, could not be clubbed with the assessee's own clearances for small scale industry exemption unless the notification expressly permitted aggregation. Because the assessee was treated as an independent proprietary concern and no legal basis for clubbing was shown, eligibility had to be examined on its own clearances alone. The operative effect is that third-party branded, duty-paid clearances were excluded from the exemption computation under Notification No. 1/93-C.E. Case-Laws Central Excise Wed, 14 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115606