https://www.taxtmi.com/caselaws?id=331633 Goods cleared on payment of full duty with affixed brand names could not be retrospectively treated as unbranded for recomputing aggregate clearances under the SSI exemption notification. Because the relevant assessments had attained finality and the Revenue had not challenged or revised them through the prescribed appellate or review process, the Tribunal held that such clearances could not be recharacterised to reopen turnover computation. The demand based on that reclassification was therefore unsustainable, the impugned order did not stand, and consequential relief followed for the assessee. en-us Fri, 27 May 2016 00:00:00 +0530 Mon, 29 Aug 2016 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331633 Goods cleared on payment of full duty with affixed brand names could not be retrospectively treated as unbranded for recomputing aggregate clearances under the SSI exemption notification. Because the relevant assessments had attained finality and the Revenue had not challenged or revised them through the prescribed appellate or review process, the Tribunal held that such clearances could not be recharacterised to reopen turnover computation. The demand based on that reclassification was therefore unsustainable, the impugned order did not stand, and consequential relief followed for the assessee. Case-Laws Central Excise Fri, 27 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331633