https://www.taxtmi.com/caselaws?id=219085 Where an SSI exemption notification expressly excludes clearances bearing another person's brand name from the aggregate value computation, those clearances cannot be counted for eligibility. The wording of Notification No. 8/98-C.E. and later small-scale exemption notifications was materially different from earlier regimes, so precedents under Notification No. 175/86-C.E. and Notification No. 223/87-C.E. did not control. On the text of the governing notifications, brand-name clearances were to be left out of the aggregate value limit, and the demand based on including them was not sustainable. The assessee therefore retained the small-scale exemption benefit, and the Revenue's challenge failed. en-us Wed, 22 Feb 2012 00:00:00 +0530 Tue, 04 Dec 2012 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219085 Where an SSI exemption notification expressly excludes clearances bearing another person's brand name from the aggregate value computation, those clearances cannot be counted for eligibility. The wording of Notification No. 8/98-C.E. and later small-scale exemption notifications was materially different from earlier regimes, so precedents under Notification No. 175/86-C.E. and Notification No. 223/87-C.E. did not control. On the text of the governing notifications, brand-name clearances were to be left out of the aggregate value limit, and the demand based on including them was not sustainable. The assessee therefore retained the small-scale exemption benefit, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 22 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219085