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2013 (9) TMI 842 - CESTAT NEW DELHIBrand name used on packing materials - SSI Exemption not deniable under Notification No. 8/2003-C.E. - Exemption w.e.f. 1-10-1987 granted - Waiver of Pre-deposit - Appellant was engaged in the manufacture of plastic containers, caps, plugs which are subject to excise duty - The Department was of the view that since the appellant was clearing those goods with brand name of M/s. Dabur India Ltd. they were not entitled to the benefit of SSI exemption under Notification No. 8/2003-C.E. - Held that:- Prima facie it appeared that where a manufacturer covered under SSI exemption Notification had been clearing specified goods in the nature of packing material namely printed cartons, metal containers, adhesive, PP caps, crown cork or metal labels bearing brand name of the buyer he would not be denied SSI exemption under Notification No. 8/2003-C.E - the denial of SSI exemption to the appellant appears to be unjustified - the appellants had been able to make out a prima facie case for waiver of condition of pre-deposit of duty demand, interest and penalty - Accordingly the stay applications were allowed and the pre-deposit of duty demand, interest and penalty as a condition of hearing of the appeals – Decided in favor of assesse.
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