2007 (2) TMI 439

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....R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This application is for waiver of predeposit and stay of recovery in respect of the duty demand of Rs. 70,418/- for the financial year 2005-06. The appellants are engaged in the manufacture of biscuits for 'Britannia'. They claimed SSI benefit for the above period under the relevant Notification (No. 8/2003-CE ....

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....ication. Under clause (a) of para (3) ibid, branded clearances ineligible for exemption in terms of para (4) of the Notification were not to be included in the aggregate value of clearances for home consumption. In other words, branded clearances eligible for the exemption were to be taken into account for determining the aggregate value. Admittedly, in this case, the branded clearances attracted ....