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    <title>2009 (1) TMI 606 - CESTAT, AHMEDABAD</title>
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    <description>An exempted unit under Notification No. 8/2003-C.E. was treated as remaining within the SSI exemption scheme even where duty was paid on branded goods manufactured alongside exempt goods. The note states that such payment of duty on branded goods, by itself, did not make the assessee a non-SSI unit or defeat eligibility under the notification. On that basis, the appellants were said to have made out a strong prima facie case against the demand of interest and penalty founded on the theory that duty on branded goods was payable by the 5th of the succeeding month, and unconditional stay was considered justified.</description>
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    <pubDate>Thu, 01 Jan 2009 00:00:00 +0530</pubDate>
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      <title>2009 (1) TMI 606 - CESTAT, AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=125755</link>
      <description>An exempted unit under Notification No. 8/2003-C.E. was treated as remaining within the SSI exemption scheme even where duty was paid on branded goods manufactured alongside exempt goods. The note states that such payment of duty on branded goods, by itself, did not make the assessee a non-SSI unit or defeat eligibility under the notification. On that basis, the appellants were said to have made out a strong prima facie case against the demand of interest and penalty founded on the theory that duty on branded goods was payable by the 5th of the succeeding month, and unconditional stay was considered justified.</description>
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