TMI Blog2015 (10) TMI 1955X X X X Extracts X X X X X X X X Extracts X X X X ..... of the branded goods during the period 2001-2002 was to the tune of ₹ 84,56,451/-, relatable to Tariff Heading 5509, though as per the appellant the total clearances of the branded goods, including clearances under Chapter Heading 5509 would be to the tune of ₹ 1.40 crores. Without going into the said factual aspect, we find that even if the branded goods clearances to the tune of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 1-3-2002. During the period 1-4-2002 to 30-6-2002, they cleared Cenvatable goods valued at ₹ 99 lakhs approximately, claiming full exemption. Thereafter they started paying concessional rate of duty and cleared the goods on payment of duty in terms of said notification after availing Cenvat credit. 2. One of the conditions to the said small scale notification No. 08/02 related to el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uting the total clearance value of the previous year. The Tribunal on the last date of hearing directed the Revenue to verify the above stand of the appellant and to submit report to that effect. 4. On matter being called today, learned DR appearing for the Revenue has placed on record report from the Deputy Commissioner clarifying that the total value of the branded goods during the period 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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