https://www.taxtmi.com/caselaws?id=124576 Branded goods manufactured in a rural area factory remained eligible for the small scale exemption even if cleared on payment of duty, but that eligibility did not exclude them from the aggregate value of clearances for the next financial year. The relevant test was whether the clearances were ineligible under the notification; only such ineligible clearances could be left out of the turnover computation. On that basis, the branded rural-area clearances had to be included, and the appellant was not shown to have a prima facie case for complete waiver of pre-deposit, with absence of pleaded financial hardship also noted. en-us Tue, 27 May 2008 00:00:00 +0530 Mon, 01 Oct 2012 18:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124576 Branded goods manufactured in a rural area factory remained eligible for the small scale exemption even if cleared on payment of duty, but that eligibility did not exclude them from the aggregate value of clearances for the next financial year. The relevant test was whether the clearances were ineligible under the notification; only such ineligible clearances could be left out of the turnover computation. On that basis, the branded rural-area clearances had to be included, and the appellant was not shown to have a prima facie case for complete waiver of pre-deposit, with absence of pleaded financial hardship also noted. Case-Laws Central Excise Tue, 27 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124576