https://www.taxtmi.com/caselaws?id=237778 Clearances of goods bearing another person's brand name were excluded from the aggregate value for small scale exemption eligibility because Notification No. 8/2003-C.E. expressly excluded branded clearances that were ineligible under paragraph 4; the fact that such goods may have been exempt under another notification did not change that computation. The assessee therefore had a prima facie case on merits. The demand was also prima facie time-barred, as the notice was issued well after the relevant period and the department's prior notice showed knowledge of the facts, making the extended period unavailable. On both grounds, pre-deposit was waived and stay was granted. en-us Mon, 23 Sep 2013 00:00:00 +0530 Wed, 27 May 2015 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237778 Clearances of goods bearing another person's brand name were excluded from the aggregate value for small scale exemption eligibility because Notification No. 8/2003-C.E. expressly excluded branded clearances that were ineligible under paragraph 4; the fact that such goods may have been exempt under another notification did not change that computation. The assessee therefore had a prima facie case on merits. The demand was also prima facie time-barred, as the notice was issued well after the relevant period and the department's prior notice showed knowledge of the facts, making the extended period unavailable. On both grounds, pre-deposit was waived and stay was granted. Case-Laws Central Excise Mon, 23 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237778