https://www.taxtmi.com/caselaws?id=335190 Full-duty clearance of branded goods alongside SSI exemption on unbranded goods did not breach Notification No. 9/2003-CE where the assessee disclosed the clearance pattern in statutory returns and correspondence. The record showed that duty was paid on branded clearances and exemption was claimed only on unbranded clearances, so the notification condition was not violated. The omission to file a declaration was not treated as fatal because there was no contrary conduct suggesting misuse of the exemption. The assessee was therefore held entitled to the SSI exemption. en-us Tue, 05 Jul 2016 00:00:00 +0530 Fri, 06 Jan 2017 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335190 Full-duty clearance of branded goods alongside SSI exemption on unbranded goods did not breach Notification No. 9/2003-CE where the assessee disclosed the clearance pattern in statutory returns and correspondence. The record showed that duty was paid on branded clearances and exemption was claimed only on unbranded clearances, so the notification condition was not violated. The omission to file a declaration was not treated as fatal because there was no contrary conduct suggesting misuse of the exemption. The assessee was therefore held entitled to the SSI exemption. Case-Laws Central Excise Tue, 05 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335190