https://www.taxtmi.com/caselaws?id=119742 Clearances of goods bearing another person's brand name, though ineligible for exemption under the notification, were excluded from the previous financial year's aggregate value for small-scale exemption eligibility because para 3A expressly removed such branded clearances where para 4 denied exemption. Para 3 governed exclusion for the current financial year's slab-based duty table, but para 3A controlled the computation of prior-year turnover. On that footing, the prior-year branded clearances were not includible in aggregate turnover, and the assessee was treated as having a prima facie case for exemption eligibility in the subsequent year, leading to waiver of pre-deposit and stay of recovery at the interim stage. en-us Wed, 07 Jun 2006 00:00:00 +0530 Thu, 12 Jul 2012 18:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119742 Clearances of goods bearing another person's brand name, though ineligible for exemption under the notification, were excluded from the previous financial year's aggregate value for small-scale exemption eligibility because para 3A expressly removed such branded clearances where para 4 denied exemption. Para 3 governed exclusion for the current financial year's slab-based duty table, but para 3A controlled the computation of prior-year turnover. On that footing, the prior-year branded clearances were not includible in aggregate turnover, and the assessee was treated as having a prima facie case for exemption eligibility in the subsequent year, leading to waiver of pre-deposit and stay of recovery at the interim stage. Case-Laws Central Excise Wed, 07 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119742