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    <title>2009 (1) TMI 606 - CESTAT, AHMEDABAD</title>
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    <description>Manufacture of branded goods alongside exempt goods under Notification No. 8/2003-C.E. did not, merely because duty was paid on the branded goods, convert an exempt small-scale unit into a non-SSI unit or disqualify it from the exemption scheme. The notification itself required duty payment on branded goods while allowing the unit to remain within the exemption framework. On that prima facie basis, the demand for interest and penalty premised on monthly duty-payment obligations was not sustained for interim purposes, and unconditional stay was granted.</description>
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      <description>Manufacture of branded goods alongside exempt goods under Notification No. 8/2003-C.E. did not, merely because duty was paid on the branded goods, convert an exempt small-scale unit into a non-SSI unit or disqualify it from the exemption scheme. The notification itself required duty payment on branded goods while allowing the unit to remain within the exemption framework. On that prima facie basis, the demand for interest and penalty premised on monthly duty-payment obligations was not sustained for interim purposes, and unconditional stay was granted.</description>
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