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2015 (4) TMI 276 - CESTAT MUMBAIWaiver of pre deposit - Denial of benefit of Notification 8/2003 as SSI exemption - applicants clearing the goods which are bearing the brand name of others - Held that:- there were several amendments given to clause (e) of Notification 8/2003 and from those amendments we find that it was the intention of the legislature to give the benefit to the manufacturer of packing material which bears the brand name of their customs or the persons to use them as packing material for packing of their final product and the same is to be given retrospective effect. Prima facie we are of the view that the applicant has made out a 100% case for waiver of pre-deposit. Accordingly, we waive pre-deposit of the dues and stay recovery thereof during the pendency of the appeal. - Stay granted.
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