https://www.taxtmi.com/caselaws?id=123927 Notification No. 8/2003-C.E. excludes clearances of goods bearing another person's brand name from the aggregate value of clearances for small scale exemption purposes. Applying that condition, the CESTAT found a strong prima facie case that the exemption could not be denied merely because the assessee had also cleared branded goods on payment of duty and taken credit on inputs used in those goods. On that basis, waiver of pre-deposit of duty and penalties was granted and the stay petitions were allowed. en-us Thu, 08 May 2008 00:00:00 +0530 Sat, 22 Sep 2012 11:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123927 Notification No. 8/2003-C.E. excludes clearances of goods bearing another person's brand name from the aggregate value of clearances for small scale exemption purposes. Applying that condition, the CESTAT found a strong prima facie case that the exemption could not be denied merely because the assessee had also cleared branded goods on payment of duty and taken credit on inputs used in those goods. On that basis, waiver of pre-deposit of duty and penalties was granted and the stay petitions were allowed. Case-Laws Central Excise Thu, 08 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123927