https://www.taxtmi.com/caselaws?id=54588 An amended small-scale exemption notification inserted a proviso directing that clearances of goods under Heading 93.05 during 1 April 2001 to 30 September 2001 be counted when computing the aggregate value of nil-rate clearances under Notification No. 8/2001 for 2001-2002. On a plain reading, the amendment indicated that such goods were intended to fall within the exemption framework for that period, at least for threshold computation. The assessee therefore established a prima facie entitlement to the amended exemption, and pre-deposit of duty and penalty was waived with recovery stayed pending appeal. en-us Wed, 09 Nov 2005 00:00:00 +0530 Thu, 21 Oct 2010 10:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54588 An amended small-scale exemption notification inserted a proviso directing that clearances of goods under Heading 93.05 during 1 April 2001 to 30 September 2001 be counted when computing the aggregate value of nil-rate clearances under Notification No. 8/2001 for 2001-2002. On a plain reading, the amendment indicated that such goods were intended to fall within the exemption framework for that period, at least for threshold computation. The assessee therefore established a prima facie entitlement to the amended exemption, and pre-deposit of duty and penalty was waived with recovery stayed pending appeal. Case-Laws Central Excise Wed, 09 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54588