https://www.taxtmi.com/caselaws?id=116261 For computing the aggregate value of clearances under Notification No. 9/2003-C.E., the exclusion clauses in para 3(b) and para 3(A)(b) were read as overriding para 2(vi) for the limited purpose of the monetary ceiling. On that interpretation, branded goods manufactured for loan licence holders, where the brand name belonged to another person, were excluded from the applicants' clearances and were not clubbed with their own turnover. After exclusion, the applicants remained within the ceiling and established a prima facie case for waiver of pre-deposit and stay of recovery, supported by Tribunal precedent. en-us Fri, 29 Apr 2005 00:00:00 +0530 Sat, 09 Jun 2012 13:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116261 For computing the aggregate value of clearances under Notification No. 9/2003-C.E., the exclusion clauses in para 3(b) and para 3(A)(b) were read as overriding para 2(vi) for the limited purpose of the monetary ceiling. On that interpretation, branded goods manufactured for loan licence holders, where the brand name belonged to another person, were excluded from the applicants' clearances and were not clubbed with their own turnover. After exclusion, the applicants remained within the ceiling and established a prima facie case for waiver of pre-deposit and stay of recovery, supported by Tribunal precedent. Case-Laws Central Excise Fri, 29 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116261