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2017 (6) TMI 622 - AT - Central ExciseSSI exemption - aggregate value of clearances have to be quantified after taking into consideration of the goods cleared under concessional rate of duty as well as full rate of duty - Held that: - it has been established that the purported clearances of brand name owners have not satisfied the conditionalities provided in the notification, the value of clearances thereof will necessarily have to be added to the aggregate clearances, even if there is mention of the brand name in the invoices - differential duty liability, if any, will start ticking once the value of the clearances already made by thee assessee in availing benefit of notification and value of the disputed brand name clearances are added and the total thereof exceeds the exemption slabs of ₹ 50 lakhs and ₹ 100 lakhs respectively - appeal allowed by way of remand.
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